@article{oai:fukuyama-u.repo.nii.ac.jp:00008449,
 author = {三川, 敦 and 塚原, 一郎 and 古市, 雄一朗},
 issue = {1},
 journal = {福山大学経済学論集, The Fukuyama economic review},
 month = {Mar},
 note = {40020425481, 本論文は、企業の環境配慮行動と企業価値の関連について、株価を通して検討を行う。一般に、企業が環境保全のために追加的な投資を行えば、利益を押し下げるために企業価値は低下すると考えられる。しかしながら近年、多くの企業は積極的に環境配慮行動を行っている。この場合の企業のインセンティブについて、先行研究では企業の社会的責任の立場や長期的な企業価値向上と言う点から説明がなされている。本研究においては、株価を企業価値の代位変数としてその説明要因として環境配慮行動の有無や財務データを用いてパネルデータ分析を行った。, This paper considers the pro－environmental behavior of a company, and the relation of a corporate value through a stock price. Generally, if a company performs investment additional for environmental preservation, in order to depress profits, it will be thought that a corporate value falls. However, many companies are performing pro-environmental behavior positively in recent years. About the incentive of the company in this case, explanation is made by the previous work from the point called the position of a corporate social responsibility, and long-term improvement in a corporate value. In this research, the stock price was used as a subrogation variable of a corporate value, the existence and financial statistics of pro-environmental behavior were used as the explanation factor, and panel data analysis was conducted. As a result, the significant relation was not seen on statistics between the increases in the existence of pro-environmental behavior, and a corporate value.},
 pages = {27--34},
 title = {環境配慮行動と企業価値についての分析},
 volume = {38},
 year = {2014}
}