The impact of air pollution on financial reporting quality: Evidence from China

The impact of air pollution on financial reporting quality: Evidence from China

In this study, we investigate whether the unpleasant mood of managers caused by air pollution leads to poorer decision-making quality. Using a sample of 9,282 firm-year observations from 2014 to 2017 in China, we show that (i) the mood of managers becomes more negative as air quality decreases; and...

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書目詳細資料
Main Authors:	HU, Nan, XUE, Xingnan, LIU, Ling
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2022
主題:	Air pollution Financial reporting quality Mood RDD Computer Sciences Environmental Sciences Finance and Financial Management Organizational Behavior and Theory
在線閱讀:	https://ink.library.smu.edu.sg/sis_research/8034
標簽:	添加標簽沒有標簽, 成為第一個標記此記錄!
機構:	Singapore Management University
語言:	English

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