Difference in degrees : CEO characteristics and firm environmental disclosure

• Main Authors: Lewis, Ben W., Walls, Judith L., Dowell, Glen W. S.
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2014
• Subjects: DRNTU::Business::Management::Organizational behavior
• Online Access: https://hdl.handle.net/10356/100794; http://hdl.handle.net/10220/19590
• Institution: Nanyang Technological University

We contribute to the literature on firms’ response to institutional pressures and environmental information disclosure. We hypothesize that CEO characteristics such as education and tenure will influence firms’ likelihood to voluntarily disclose environmental information. We test our hypotheses by e...