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近日，廈門(mén)大學(xué)財(cái)務(wù)管理與會(huì)計(jì)研究院教授、博士生導(dǎo)師王荔紅（第一作者），與廈門(mén)大學(xué)管理學(xué)院副教授吳紅軍（通訊作者）、財(cái)務(wù)管理與會(huì)計(jì)研究院博士研究生康少青合作撰寫(xiě)的論文“Do politically connected firms pay less toward environmental protection? Firm-level evidence from polluting industries in China”在國(guó)際知名財(cái)務(wù)、會(huì)計(jì)類(lèi)期刊

Abacus是SSCI收錄期刊，澳洲商學(xué)院院長(zhǎng)聯(lián)席會(huì)A類(lèi)期刊，ABS三星期刊，2019年期刊影響因子為1.975。

1研究簡(jiǎn)介

該研究分析了董事政治關(guān)聯(lián)對(duì)我國(guó)污染企業(yè)排污的影響。研究發(fā)現(xiàn)董事會(huì)官員董事比例與企業(yè)排污費(fèi)繳納份額成負(fù)向關(guān)系。進(jìn)一步研究發(fā)現(xiàn)此種負(fù)向關(guān)系會(huì)受到地區(qū)環(huán)保導(dǎo)向，企業(yè)環(huán)境責(zé)任承擔(dān)導(dǎo)向和官員董事級(jí)別的影響。

2論文摘要

This study empirically investigates the role of political connections in corporate environmental spending. It employs a sample of listed Chinese firms from polluting industries within the 2010–2013 period. Our empirical results show that having politicians as directors reduces the magnitude of discharge fees. We also find that such reductions are more pronounced in firms with a higher ratio of politically connected directors (i.e., listed Chinese polluting firms that are privately controlled). This negative relationship is robust to various model specifications (e.g., a sample of polluting firms after addressing the sample selection bias and reverse causality without an increase in new investment). Moreover, we observe that the negative relationship between political connections and discharge fees is stronger in listed Chinese polluting firmslocated in more polluted regions. Meanwhile, a polluting firm’s incentive to engage in environmental protection, measured by firm-level environmental awards(incidents), alleviates (exacerbates) the negative relationship. Finally, the impact of politically connected directors on discharge levies is explicitly driven by having local officials and officials from the home province as directors.

作者簡(jiǎn)介

王荔紅，廈門(mén)大學(xué)財(cái)務(wù)管理與會(huì)計(jì)研究院教授、博士生導(dǎo)師。長(zhǎng)期從事中國(guó)公司治理、國(guó)有股權(quán)和投資者保護(hù)的研究，先后主持國(guó)家自科、社科課題2項(xiàng)，省級(jí)重大項(xiàng)目2項(xiàng)，教育部項(xiàng)目1項(xiàng)，省級(jí)人才項(xiàng)目1項(xiàng)。學(xué)術(shù)成果發(fā)表于SSCI收錄國(guó)際知名財(cái)務(wù)會(huì)計(jì)類(lèi)期刊十余篇，包括

康少青，廈門(mén)大學(xué)財(cái)務(wù)管理與會(huì)計(jì)研究院博士研究生，廈門(mén)大學(xué)統(tǒng)計(jì)學(xué)學(xué)士，對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)金融學(xué)碩士（保送），2018年10月到2020年1月比利時(shí)魯汶大學(xué)KU Leuven公派聯(lián)合培養(yǎng)