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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/77397

    Title: 銀行業的環境揭露與綠色信貸 : 以中國為例
    Other Titles: Environmental disclosure and green credit : evidence from China
    Authors: 黃馨誼;Huang, Hsin-Yi
    Contributors: 淡江大學會計學系碩士在職專班
    郭樂平;Kuo, Lo-Pin
    Keywords: 銀行業;環境揭露;綠色信貸;清潔能源產業;污染產業;Banking;Environmental disclosure;Green credit;Clean energy industry;Dirty industry
    Date: 2012
    Issue Date: 2012-06-21 06:39:17 (UTC+8)
    Abstract: 本文的主要研究目的是檢視銀行的環境揭露與清潔能源產業和污染產業的綠色信貸之間關聯性。
    Purpose: This study intends to examine the relevance between the environmental disclosure of banks and green credit of clean energy industry and dirty industry.
    Design/methodology/approach:This study collects corporate social responsibility report and annual report of the banking industry in China of 2009 and 2010 and conducts the analysis by applying statistical inference method of independent sample t test.
    Findings: It is found in the proportion of the green credit to total debt that clean energy industry is higher than that of dirty industry, but has not reached the statistically significant level. In the analysis of state-owned (SOEs) and private-owned (POEs) enterprises in clean energy industry and dirty industry in obtaining the proportion of the sample green credit bank to the total debt, it was discovered that they have a common phenomenon, both private-owned enterprise in clean energy industry and dirty industry obtain more green credit amount, which means that there may be some benefit behind (for example banks get a higher interest rate).
    Practical implications: Sample bank managers are likely to put more green credit funds to private-owned enterprises for their performance, in order to get a higher interest rate, to assume more risks than state-owned enterprises in debt or bankruptcy. The result is as the manifestation of high risk and high returns.
    Originality/value: The study conducts an empirical analysis to the Chinese government by the financial means to control industry environmental governance, which is less discussed in the past and will help to establish the empirical research literature related to green credit.
    Appears in Collections:[會計學系暨研究所] 學位論文

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