Li, Yanxi; Wang, Duo; Meng, Delin; Hu, Yunge - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-30
In this study, we examine the peer effect on climate risk information disclosure by analyzing A-share listed companies … in China. We find that industry peers influence target firms' climate risk information disclosure through active (passive … of climate risk information disclosure demonstrates a regional aspect. Our findings have implications for reasonable …