我国上市银行绿色信贷披露状况对财务绩效的影响

文章利用16家上市银行2009年至2011年的数据,采用相关分析和方差分析,对上市银行绿色信贷信息披露状况与其财务绩效间的关系进行实证研究。结果表明:上市银行2009年的绿色信贷信息披露率只对2011年的净资产收益率有显著正面影响;多个绿色信贷指标披露与否对企业财务绩效有显著影响,且这些影响大部分呈现出时间的滞后性。

An Empirical Study of the Impact of Green Credit Disclosure on Financial Performance for Listed Banks

Based on the 2009-2011 data of 16 listed banks, this paper examined the impact of green credit disclosure on financial performance for listed banks by using correlation analysis and Independent-Samples T Test. The findings show that green credit disclosure rate of 16 listed banks in 2009 only have a significant positive impact on their return on equity in 2011, and there are significant differences between corporate financial performance in case of disclosure and non-disclosure of several green credit indicators. More over, most of these effects showed a time lag.