| 摘要: |
| 以2006-2016年沪深两市86家A股食品上市公司为研究对象，借鉴"三重底线理论"，将企业价值划分为经济价值、社会价值与环境价值，从利益相关者角度构建观测变量，利用结构方程模型研究食品安全信息披露与企业价值的关系。结果表明：食品安全信息披露水平对经济价值、社会价值和环境价值均有正向影响作用；经济价值对社会价值、环境价值有正向影响作用；食品安全信息披露水平对社会价值、环境价值的影响能以经济价值为中介间接实现。 |
| 关键词: 食品安全 信息披露 企业价值 结构方程模型 |
| DOI：10.11841/j.issn.1007-4333.2019.08.23 |
| 分类号: |
| 基金项目:国家重点研发计划子课题（2018YFD020040810）；国家自然科学基金青年基金项目（71603153）；陕西省重点研发计划项目（2018KW-065）；中央高校基本科研业务经费专项资金项目（GK201803092） |
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| Food safety information disclosure and firm value realization: Based on the perspective of stakeholders |
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WU Haixia1, CHEN Lisi1, GE Yan2
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1.International Business School, Shaanxi Normal University, Xi'an 710119, China;2.School of Public Finance and Tax, Central University of Finance and Economics, Beijing 100081, China
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| Abstract: |
| This study divides firm value into economic value,social value and environmental value referring to the "three bottom line theory".Observation variables are constructed in the perspective of stakeholders to investigate the relationship between food safety information disclosure and a firm value under structural equation model is built by taking the sample of 86 A shares listed food companies in SSE and SZSE from 2006 to 2016.The results show that the level of food safety information disclosure has a positive impact on the economic value,social value and environmental value;The economic value has positive effects on the social value and environmental value;The impact of food safety information disclosure level on the social value and environmental value can be indirectly realized by economic value as intermediary. |
| Key words: food safety information disclosure firm value structural equation model |
