本研究旨在探討環保會計財務報表對於投資決策之影響，虛擬「傳統會計報表」 、「附註揭露環保會計資訊財務報表」及「環保會計財務報表」，等三種不同會計處理方法之報表，並以「金融投資從業人員」、「會計人員」及「在學研究生」等三種職業人員為受測對象，再將投資策略分為「基於股利之投資」及「基於資本利得之投資」等二種投資策略故形成3×3×2×n之分組設計。本研究採問卷調查法，經由變異數分析，得出下列結果﹕不同職業團體採用不同環保會計處理方法其投資決策將有所不同。環保會計資訊對於金融投資從業人員無論是基於股利之投資或資本利得之投資，皆有攸關，對於會計人員僅基於資本利得之投資才有攸關。
In this experiment, alternative disclosures of environmental accounting information, namely the abatement expenditure of pollution, were investigated as accounting method, which may influence the investment decision of potential users. Major research methods include literature investigation and questionnaire survey. The results of this study are summarized as follows: In this particular context the investment decision effects from different professional groups using alternative environmental information will be different. The findings attest to the general relevance of environmental accounting information for the bankers under income investment strategy and capital gains investment strategy, and for the accountants only under an investment strategy focusing on capital gains.
