Li, Li; Yang, Yuanhua; Tang, Dengli - In: Journal of industrial engineering and management : JIEM 8 (2015) 1, pp. 137-151
Purpose: Drawing on asymmetric information and stakeholder theories, this paper investigates two mechanisms, namely market liquidity and cost of equity capital, by which the carbon information disclosure of enterprises can benefit their value creation. Design/methodology/approach: In this...