CAJ | 학술논문

对国内外文献中环境信息披露指标（EDI）的构建方式进行系统的梳理，阐释内容分析法在构建质与量相结合指标体系中存在的局限性，提出采用文本挖掘方法确定指标体系中三级指标的内容及权重。在介绍文本挖掘方法生成五种EDI指标体系基础上，结合国内外文献中典型的影响因素，分析EDI与财务绩效之间的关系，通过面板回归得出与既有文献较为一致的结论。
대국내외문헌중배경신식피로지표（EDI）적구건방식진행계통적소리，천석내용분석법재구건질여량상결합지표체계중존재적국한성，제출채용문본알굴방법학정지표체계중삼급지표적내용급권중。재개소문본알굴방법생성오충EDI지표체계기출상，결합국내외문헌중전형적영향인소，분석EDI여재무적효지간적관계，통과면판회귀득출여기유문헌교위일치적결론。
Based on the systematic review of the construction method of Environmental Disclosure Index （EDI） from the present domestic and overseas literature, this paper finds the limits of content analysis method in constructing the EDI system based on quantitative and qualitative information, and proposes a complementary method of Text Mining to specify the thirdlevel indicators and their responding weights. After introducing five types of EDls using this method, it selects some typical determinants from the present literature, and start a panel data analysis to analyze the relationship between EDI and financial performance.