Article(id=1282029965629698157, tenantId=1146029695717560320, journalId=1146031787341344770, issueId=1282029960869167928, articleNumber=null, orderNo=null, doi=10.16265/j.cnki.issn1003-3033.2025.07.1250, pmid=null, cstr=null, oa=null, hot=null, price=null, onlineType=0, articleFormat=0, articleType=null, articleTypeStr=null, receivedDate=1740758400000, receivedDateStr=2025-03-01, revisedDate=1746806400000, revisedDateStr=2025-05-10, acceptedDate=null, acceptedDateStr=null, onlineDate=1783589362770, onlineDateStr=2026-07-09, pubDate=1753632000000, pubDateStr=2025-07-28, doiRegisterDate=null, doiRegisterDateStr=null, onlineIssueDate=1783589362770, onlineIssueDateStr=2026-07-09, onlineJustAcceptDate=null, onlineJustAcceptDateStr=null, onlineFirstDate=null, onlineFirstDateStr=null, sourceXml=null, magXml=null, createTime=1783589362770, creator=13701087609, updateTime=1783589362770, updator=13701087609, issue=Issue{id=1282029960869167928, tenantId=1146029695717560320, journalId=1146031787341344770, year='2025', volume='35', issue='7', pageStart='1', pageEnd='252', issueExtLink='null', onlineDate='null', pubDate='1753632000000', pubDateStr='2025-07-28', beforeIssueId=null, nextIssueId=null, price=null, status=1, issueComplete=1, articleOrder=1, issueType=-1, specialIssue=null, createTime=1783589361636, creator='13701087609', updateTime=1783589710614, updator='13701087609', preIssue=null, nextIssue=null, articleTotal=null, ext={EN=IssueExt(id=1282031424651903975, tenantId=1146029695717560320, journalId=1146031787341344770, issueId=1282029960869167928, language=EN, specialIssueTitle=, coverIllustrator=null, specialIssueEditor=, specialIssueAbout=), CN=IssueExt(id=1282031424656098280, tenantId=1146029695717560320, journalId=1146031787341344770, issueId=1282029960869167928, language=CN, specialIssueTitle=, coverIllustrator=null, specialIssueEditor=, specialIssueAbout=)}, issueFiles=null, downloadFileDto=null}, startPage=8, endPage=14, ext={EN=ArticleExt(id=1282029965982019694, articleId=1282029965629698157, tenantId=1146029695717560320, journalId=1146031787341344770, language=EN, title=Nonlinear relationship between safety investment and performance in high-risk enterprises: moderating effect of information disclosure, columnId=1149733271128420907, journalTitle=China Safety Science Journal, columnName=Safety social science and safety management, runingTitle=null, highlight=null, articleAbstract=

To reduce the incidence of accidents in high-risk enterprises and enhance enterprise value, based on the panel data of 1 016 listed companies in high-risk sectors from 2010 to 2022, this paper empirically examined the nonlinear mechanism of safety investment on corporate performance with the safety information disclosure after text analysis as the moderating variable. The results reveal that there is an inverted U-shaped relationship between safety investment and corporate performance. When safety investment is lower than the critical threshold of 12.203 8, it has a positive effect on performance. Furthermore, safety information disclosure positively moderates this relationship. The effects of both safety investment and safety disclosure on corporate performance are more pronounced in non-state-owned enterprises. In the short term, a virtuous cycle of "safety investment-safety information disclosure-corporate performance improvement" can effectively support safety governance in high-risk enterprises and achieve a dual goal of improving safety management and economic performance.

, authors=Lei LIU¹, Xiangning MAO², Xueling LIU³, Jiangshi ZHANG², authorsList=Lei LIU, Xiangning MAO, Xueling LIU, Jiangshi ZHANG, authorCompany=null, correspAuthors=null, authorNote=null, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=null, magXml=null, pdfUrl=null, pdf=null, pdfFileSize=null, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=null, mapNumber=null, fund=null), CN=ArticleExt(id=1282029966581805169, articleId=1282029965629698157, tenantId=1146029695717560320, journalId=1146031787341344770, language=CN, title=高危企业安全投入与绩效的非线性关系：信息披露的调节效应, columnId=1149733271296193071, journalTitle=中国安全科学学报, columnName=安全社会科学与安全管理, runingTitle=null, highlight=null, articleAbstract=

为降低高危企业事故发生率，提升企业价值，基于2010—2022年1 016家高危行业上市公司的面板数据，将文本分析量化后的安全信息披露作为调节变量，实证检验安全投入对企业绩效的非线性影响，以及安全信息披露的调节效应。结果表明：安全投入和企业绩效呈倒“U”型关系，当安全投入低于临界点12.203 8时，二者正相关；安全信息披露对安全投入和企业绩效的关系具有正向调节作用，非国有企业的安全投入、信息披露对企业绩效的影响更为显著。短期内通过“安全投入—安全生产信息披露—企业绩效提升”形成的正向拉动，能够满足高危企业安全生产治理需要，实现企业安全管理与经济效益双赢。

, authors=刘蕾讲师¹, 冒香凝², 刘雪玲讲师³, 张江石教授², authorsList=刘蕾讲师, 冒香凝, 刘雪玲讲师, 张江石教授, authorCompany=null, correspAuthors=null, authorNote=, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=tn+Waw4k4ewgeWmol56Xnw==, magXml=KruTgcjkhJT9TZIyATjS5A==, pdfUrl=null, pdf=m9cCvK54+uoa3LaNdSLDEA==, pdfFileSize=2769015, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=7zixyCnTHRU2HAEokXNsOQ==, mapNumber=null, fund=null)}, authors=[Author(id=1282029967097704572, tenantId=1146029695717560320, journalId=1146031787341344770, articleId=1282029965629698157, orderNo=0, firstName=null, middleName=null, lastName=null, nameCn=null, orcid=null, stid=null, country=null, authorPic=null, dead=0, email=llei1024@foxmail.com, emailSecond=null, emailThird=null, correspondingAuthor=0, authorType=1, ext={EN=AuthorExt(id=1282029967177396350, tenantId=1146029695717560320, journalId=1146031787341344770, articleId=1282029965629698157, authorId=1282029967097704572, language=EN, stringName=Lei LIU, firstName=Lei, middleName=null, lastName=LIU, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=¹, address=¹School of Construction, Beijing City University, Beijing 101300, China, bio=null, bioImg=null, bioContent=null, aboutCorrespAuthor=null), CN=AuthorExt(id=1282029967269671039, tenantId=1146029695717560320, journalId=1146031787341344770, articleId=1282029965629698157, authorId=1282029967097704572, language=CN, stringName=刘蕾讲师, firstName=null, middleName=null, lastName=null, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=¹, address=¹北京城市学院 建设学部，北京 101300, bio={"content":"

刘蕾（1983—），女，山东青岛人，博士，讲师，主要从事行为安全、安全管理、安全技术、地质灾害防治等方面的研究。E-mail: llei1024@foxmail.com。

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刘蕾（1983—），女，山东青岛人，博士，讲师，主要从事行为安全、安全管理、安全技术、地质灾害防治等方面的研究。E-mail: llei1024@foxmail.com。

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