Based on Index Model Analysis Technology to Explore the Impact of Environmental Accounting Information Disclosure on Financial Performance

DOI

10.2991/978-94-6463-010-7_109How to use a DOI?

Keywords

Listed Company; Accounting Information Disclosure; Financial Performance; Influencing Factors

Abstract

With the stable development of China’s market economic environment, in recent years, the information users of listed companies are paying more and more attention to the information disclosure of enterprises. In the analysis of the effect of environmental accounting information disclosure of listed companies, the index model technology should be used to grasp the actual impact of environmental accounting information disclosure on financial performance. In the actual research, it is necessary to make full use of information technology and computer technology, and focus on relevant data models. In this way, we can grasp the influence mechanism of environmental accounting information disclosure on enterprise financial performance. In addition, it is necessary to take the disclosure of environmental accounting information as the basis to deeply explore the relationship between information disclosure and different performance indicators in the development of enterprises. We also need to build a regression model to carry out validation. It is very important to understand the specific impact of environmental accounting information disclosure on the asset-liability ratio, main business growth rate, company size and comprehensive financial performance of listed companies.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Junjie Chen
PY  - 2022
DA  - 2022/12/02
TI  - Based on Index Model Analysis Technology to Explore the Impact of Environmental Accounting Information Disclosure on Financial Performance
BT  - Proceedings of the 2022 International Conference on Artificial Intelligence, Internet and Digital Economy (ICAID 2022)
PB  - Atlantis Press
SP  - 1074
EP  - 1082
SN  - 2589-4919
UR  - https://doi.org/10.2991/978-94-6463-010-7_109
DO  - 10.2991/978-94-6463-010-7_109
ID  - Chen2022
ER  -