Environmental Expenditures and Performance in the U.S. Chemical Industry
碩士 === 元智大學 === 商學碩士班(會計學程) === 101 === ABSTRACT This study analyzes chemical industry companies with environmental expenditures to determine which have better financial performance. This study uses Data Envelopment Analysis (DEA) to evaluate the efficiency of the firms with and without environment...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Online Access: | http://ndltd.ncl.edu.tw/handle/45334305305481501568 |
| Summary: | 碩士 === 元智大學 === 商學碩士班(會計學程) === 101 === ABSTRACT
This study analyzes chemical industry companies with environmental expenditures to determine which have better financial performance. This study uses Data Envelopment Analysis (DEA) to evaluate the efficiency of the firms with and without environmental expenditures. This study also uses the Malmquist productivity index (MPI) to analyze firms’ productivity change; furthermore, this thesis uses a bootstrap method to test if the indexes are statistically significant. Finally, this study is divided into three main categories based on chemical industry production. The study provides significant evidence of a relationship between environmental expenditures and financial performance. The finding suggests that firms with environmental expenditures have better efficiency and productivity. Hence, this study encourages companies in the industry to put more effort into protecting the environment.
|
|---|