摘要目前，我国企业的环境信息披露水平整体上还很低，与国外发达国家相比还 处于初级发展阶段，从大量的研究报告中我们知道，众多的环境污染事件多是由 企业引起的，根据有关部门的统计，80%的环境污染来源于企业的生产经营活动， 因此提高我国企业环境信息披露水平，增强全体公民的环保意识，促进社会经济 的可持续发展迫在眉睫。基于此，本文从盈余操纵的视角出发，以 2012-2014 年 我国重污染行业上市公司作为初始样本，采用修正的琼斯模型和内容分析法等进 行实证模型的设计与数据的搜集分析，揭露环境信息披露的动机，以此判断我国 重污染行业上市公司其盈余操纵与环境信息披露的关系：相辅相成还是欲盖弥彰。78618

毕业论文关键词 重污染行业上市公司 盈余操纵 环境信息披露 相辅相成 欲盖弥彰

Title Earnings manipulation of listed companies and the

environmental information disclosure: complementary or trying to hide something?

Abstract At present, China's enterprises to disclose environmental information on the overall level is still very low compared with developed countries is still in the early stages of development, from a large number of studies, we know that many more incidents of environmental pollution caused by the enterprise, according to the relevant statistics department, 80% of the pollution comes from the enterprise's production and business activities, thereby increasing the level of information disclosure of  business environment and enhance the environmental awareness of all citizens, to promote sustainable social and economic development is imminent。 Based on this, the earnings manipulation perspective to 2012-2014, China's heavy polluting industries listed companies as the initial sample, using modified Jones model and content analysis method to collect empirical analysis model design and data, exposing environmental information motivation disclosure in order to determine the relationship of heavy polluting industries listed companies to manipulate their earnings and environmental information disclosure: complementary or trying to hide something。

Keywords The listed companies of heavy pollution industry earnings manipulation environmental information disclosure complementary cover-up

目 次

1 绪论 1

1。1 研究背景、目的与思路 1

1。2 研究的主要内容及方法 2

2 文献综述 4

2。1 公司盈余操纵相关研究回顾 4

2。2 环境信息披露相关研究综述 5

2。3 盈余操纵与信息披露水平相关研究回顾 9

2。4 文献述评 10

3 理论分析与研究假设 12

3。1 理论分析