The effect of ultimate ownership on the disclosure of environmental information

• Main Authors: WANG, Peng, WANG, Fangjun, HU, Nan
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2018
• Subjects: Asian Studies; Business Law, Public Responsibility, and Ethics; Databases and Information Systems; Environmental Sciences; Finance and Financial Management
• Online Access: https://ink.library.smu.edu.sg/sis_research/8046
• Institution: Singapore Management University

This study empirically examines whether environmental information disclosure (EID) is influenced by the characteristics of a firm's ultimate owners. Based on the EID of publicly listed firms in China, we qualitatively measure the quality of EID of each firm and link those quality scores to firm...