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Previous empirical evidence provided mixed results on the relationship between corporate environmental performance and environmental disclosures. We revisit this relation by testing economics based theories of voluntary disclosure using a more rigorous research design. In particular, we improve...
Persistent link: https://www.econbiz.de/10014025983
Previous empirical evidence provided mixed results on the relationship between corporate environmental performance and environmental disclosures. We revisit this relation by testing economics based theories of voluntary disclosure using a more rigorous research design. In particular, we improve...
Persistent link: https://www.econbiz.de/10014027114
Previous empirical evidence provided mixed results on the relationship between corporate environmental performance and environmental disclosures. We revisit this relation by testing economics based theories of voluntary disclosure using a more rigorous research design. In particular, we improve...
Persistent link: https://www.econbiz.de/10014027348
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The environmental issues of enterprises have attracted the attention of both the government and the public. This paper used the DID and PSM methods to test the differential impact of the “New Environmental Protection Law” on the disclosure quality of various corporate environmental...
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