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The relevance of environmental disclosures: Are such disclosures incrementally informative?
Journal of Accounting and Public Policy, 2013Establishing the information content of transparent voluntary environmental disclosures and the source of this information content is of fundamental importance for corporate social responsibility (CSR) practitioners. Our results indicate that: (1) incremental to information provided by current Toxics Releases Inventory (TRI) data, voluntary ...
Clarkson, Peter M. +3 more
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Environmental information disclosure in capital raising
Australian Economic Papers, 2020AbstractIn 2010, the Chinese Government issued a policy to require enterprises to disclose environmental information. Using the environmental disclosure information of 204 Chinese listed companies in 20 polluting sectors over the period of 2011–2015, we find that managers tend to withhold environmental information and selectively disguise sensitive ...
Zhiying Ji, Xiao Yu, Jiefei Yang
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Information disclosure in an environmental emergency
Disaster Prevention and Management: An International Journal, 2017PurposeThe purpose of this paper is to analyze the demands of the core stakeholders and how these stakeholders drive the information disclosure behaviors of the enterprise and local government.Design/methodology/approachContent analysis was conducted. The authors collected and analyzed information disclosure laws and regulations regarding environmental
Qiang Li +3 more
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Study on the Information Disclosure of Environmental Accounting
2009 Third International Symposium on Intelligent Information Technology Application Workshops, 2009Environmental accounting information disclosure is a product for adapting to the development of society and time. Based on the social development and present condition of environment accountancy, it is not difficult for us to find that it is not perfect in theory and practicing in this field. It is the sign of environment accountancy development for us
Chunjiao Liu +3 more
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Environmental Information Disclosure and Financial Constraint
Asia-Pacific Journal of Financial Studies, 2019AbstractUsing the introduction of Measures for the Disclosure of Environment Information (MDEI) in China, we investigate the relationship between environmental disclosure and firms’ financial constraints. We find that cash‐cash flow sensitivity decreases by 13.33% after the implementation of MDEI and that an increase of one point in the disclosure ...
Sheng Yao, Yuan Hong, Chen‐Miao Lin
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