发电上市公司低碳信息披露与低碳转型效率研究
赵长红, 张李琳, 邵云姝, 袁家海, 邓祎璐

Research on Low Carbon Information Disclosure and Low Carbon Transition Efficiency of Listed Power Generation Companies
Changhong ZHAO, Lilin ZHANG, Yunshu SHAO, Jiahai YUAN, Yilu DENG
表4 会计信息质量差异性分析
Tab. 4 Accounting information quality difference analysis
参数高信息质量CI(1)低信息质量CI(2)
组间系数差异检验(P值)4.59**(0.032)
TTD-0.667***(-6.23)-0.102(0.09)
Size-2.469***(-2.78)-1.015(1.05)
Lev0.218***(3.67)-0.022(0.05)
ROA0.451***(2.76)0.206*(0.11)
Top1-0.009(-0.17)0.059(0.07)
Idr-0.023(0.37)-0.109*(0.06)
Constant31.987***(4.21)26.633***(6.98)
Adj.R20.4850.196
N104108
Company控制控制
Year控制控制