The Impact of Environmental Information Disclosure Quality on Loan Scale for Enterprises in China’s Heavy Polluting Industries

نویسندگان

چکیده

In view of the importance environmental accounting to ecological governance, this article attempts study economic consequences information disclosure quality (EID) from perspective bank financing. We assume that good can help companies obtain loan, and then test conjecture through empirical methods. The data 330 listed in China’s heavy polluting industries were collected, analysed by SPSS for regression. result shows EID is positively related scale corporate which means improvement bring convenience when need loans. research clarifies financial provides some enlightenment quality.

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ژورنال

عنوان ژورنال: E3S web of conferences

سال: 2021

ISSN: ['2555-0403', '2267-1242']

DOI: https://doi.org/10.1051/e3sconf/202126104018