Zeng, Changli; Zhang, Lu; Li, Jiangtao - In: Sustainability Accounting, Management and Policy Journal 11 (2020) 7, pp. 1271-1291
Purpose: The purpose of this paper is to examine the effect of top management’s environmental responsibility audit (ERA) implementation on firms’ investment for environmental protection in China. Design/methodology/approach: The sample comprises firms publicly traded on A-Share in China...