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

• 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
• 機構: Singapore Management University

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...