The Impact of Environmental Performance on Market Price and Operating Performance

• Main Authors: Chang-Min Lee, 李昌旻
• Other Authors: Nan-Hsien Lee
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/57874995480802225194

碩士 === 中國文化大學 === 會計研究所 === 95 === There is a rise in environmental consciousness in recent years. More and more people will consider environmental performance of the company while they make a investment. The company which has good environmental performance usually has good image. Good image will help company attract people to invest in more easily. However, in order to perform environmental work well, it must cost the company a lot of money. Whether environmental expenditure for the company is a waste or a investment? In this study, I will investigate the problem by Regression model. Specifically, the main purposes of this study are(1)whether the company which has better environmental performance is excellent at operating performance. (2) Whether the company which has better environmental performance is excellent at market price. The result, indicates that the relationship between environmental performance and operating performance is significant and positive; there is also a positive relationship between environmental performance and market price, but it is not significant.