近日，廈門大學財務管理與會計研究院教授、博士生導師王荔紅（第一作者），與廈門大學管理學院副教授吳紅軍（通訊作者）、財務管理與會計研究院博士研究生康少青合作撰寫的論文「Do politically connected firms pay less toward environmental protection? Firm-level evidence from polluting industries in China」在國際知名財務、會計類期刊
Abacus是SSCI收錄期刊，澳洲商學院院長聯席會A類期刊，ABS三星期刊，2019年期刊影響因子為1.975。
1研究簡介
該研究分析了董事政治關聯對我國汙染企業排汙的影響。研究發現董事會官員董事比例與企業排汙費繳納份額成負向關係。進一步研究發現此種負向關係會受到地區環保導向，企業環境責任承擔導向和官員董事級別的影響。
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.
作者簡介
王荔紅，廈門大學財務管理與會計研究院教授、博士生導師。長期從事中國公司治理、國有股權和投資者保護的研究，先後主持國家自科、社科課題2項，省級重大項目2項，教育部項目1項，省級人才項目1項。學術成果發表於SSCI收錄國際知名財務會計類期刊十餘篇，包括
康少青，廈門大學財務管理與會計研究院博士研究生，廈門大學統計學學士，對外經濟貿易大學金融學碩士（保送），2018年10月到2020年1月比利時魯汶大學KU Leuven公派聯合培養
編輯：晴什
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