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以2010—2020年间我国A股上市的高耗能行业上市公司为研究对象，通过系统GMM估计法对其碳绩效与财务绩效之间的作用关系进行研究。研究发现：上市公司碳绩效的提升对财务绩效有正向促进作用，企业财务绩效对碳绩效也存在积极的正向影响，且两者间的正向耦合关系存在一定的滞后性。
Abstract：Taking the listed companies of high energy consuming industries in China's A-share market from 2010 to 2020 as the research objects, this paper studies the relationship between their carbon performance and financial performance by the systematic GMM estimation method.The study found that the carbon performance improvement of listed companies has a positive effect on financial performance, and corporate financial performance also has a positive impact on carbon performance, and the positive coupling relationship between them has a certain lag.
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基本信息:
中图分类号:F275;F832.51;X322
引用信息:
[1]史婧,陈萍.基于系统GMM估计法的碳绩效和财务绩效关系研究[J].西安石油大学学报(社会科学版),2022,31(06):56-65.
2022-04-16
2022
2023-02-20
2023
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2022-12-15
2022-12-15