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Wang, Chun-Yang
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As air quality has deteriorated, corporate environmental information disclosure (EID) has received extensive attention. We examine how air quality and institutional investors affect corporate EID under China’s New Environmental Protection Law (NEPL). We show that air quality’s effect on EID depends on institutional investors’ supervision and the legal environment. We demonstrate a negative relationship between air quality and EID and a positive relationship between corporate EID and firm value, based on which we explore the ...
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Amsterdam: Elsevier, 2021
658.15 BIR 21:1 (2021)
Artikel Jurnal Universitas Indonesia Library
