论文标题
一项关于孟买证券交易所列出的公司盈利能力影响的影响的研究
A Study on Impact of Environmental Accounting on Profitability of Companies listed in Bombay Stock Exchange
论文作者
论文摘要
该研究的重点是环境会计对孟买证券交易所上市公司盈利能力的影响。该研究已将用于环境保护的金额视为独立变量和所采用的资本回报率，资产回报率，净资产/股票收益率，净利润率和每股股息作为因变量。本研究是为了分析在环境保护成本上花费的金额与雇用的资本回报率，资产回报率，净资产回报/股票收益，净利润率和每股股息之间的关系。该数据是从孟买证券交易所上市的18家公司中收集的10年，该公司是从公司的年度报告中收集的10年。使用E-Views中的面板数据回归分析收集的数据。结果表明，环境保护成本与雇用的资本回报，资产回报，净资产/股票收益率，净利润利润率和每股股息之间存在显着关系。研究表明，环境会计对企业的盈利能力产生了积极影响。
The study focuses on the Impact of Environmental Accounting on the Profitability of Companies listed on the Bombay Stock Exchange. The study has considered the Amount spent on Environmental protection as an Independent variable and Return on Capital Employed, Return on Assets, Return on Net worth/equity, Net Profit Margin, and Dividend per Share as the Dependent variable. The present study is to analyses the relationship between Amounts spent on Environmental protection costs and Return on Capital Employed, Return on Assets, Return on Net worth/equity, Net Profit Margin, and Dividend per Share. The data is collected from 18 companies listed on the Bombay Stock Exchange for 10 years from the Annual reports of companies. The data collected were analysed using Panel data Regression in E-Views. Results revealed that there is a significant Relationship between Environmental protection Cost and Return on Capital Employed, Return on Assets, Return on Net worth/equity, Net Profit Margin, and Dividend per Share. The study shows that Environmental accounting impact positively on Firms profitability.
