1. Introduction. Operating information reflecting the details of business activities is an important part of a firm''s public information. Prior studies show that the disclosure of operating information can improve firms'' transparency and capital market''s pricing efficiency (Alciatore et al., 2004; Barron et al., 1999; Dhaliwal et al., 2012; Jung et …
Since the beginning of the 21st century, a number of regulations on corporate environmental information disclosure have been issued. Given the bottom-up nature of environmental information disclosure policy, increasing concerns about influencing factors have emerged; however, the specific influencing factors and …
Improving the energy efficiency of enterprises is one of the key means to solve the problem of energy shortage. It is of great significance to investigate how …
： It has been proved that enforcing and optimizing the enterprise information disclosure is beneficial for improving the transparency of the enterprise information so as to protect the investors'' interest better.According to the standards for …
Based on the data of listed firms in China''s A-share heavy pollution industry from 2009 to 2019, this paper empirically tested the impact of environmental information disclosure on the total factor productivity …
The installed capacity of power batteries for NEVs totaled 294.6 gigawatt hours last year, surging 90.7 percent year-on-year, according to the China Automotive Battery Innovation Alliance.
Environmental information disclosure and enterprise behaviors. ... This study uses the Heckman two-step method to test the impact of environmental information disclosure on export. Table 4 provides the baseline results. ... Sustainable Production and Consumption, Volume 28, 2021, pp. 192-205. Deqing Wang, ...
The interactive relationship between policy, information disclosure and Enterprise innovation is crucial for the development of modern Enterprises. This paper examines how disclosure regulations imposed by regulators stimulate Enterprise innovation by shaping the dissemination of critical information that supports competitive …
Changes in scores of environmental information disclosure Enterprises. … Average score rate of major auto groups. … Figures - available via license: Creative Commons Attribution 4.0 ...
Under the uniform disclosure format, the contents of enterprise carbon information disclosure are highly similar, which means that dependent variables, such as carbon information disclosure, …
Environmental information disclosure has become a widely-used tool to encourage the participation of multiple market players in environmental governance. However, it remains unclear whether it can promote the efficiency of capital allocation in enterprises. This study uses econometric modeling and data from heavily polluting …
The intermediary variable is financial information disclosure. This study uses AR index calculated based on Automated Readability formula to measure the readability of an enterprise''s annual financial report, so as to reflect the level of financial information disclosure of an enterprise (Salike,et al., 2021).
To strengthen China''s supervision of the quality of environmental accounting information disclosure and improve this quality, this paper established a set of evaluation systems. Based on the principles of "relevance" and "reliability", 28 evaluation indicators were ...
With the further deterioration of the global ecological environment and increased market competition, promoting the green transformation (GT) of heavily polluting companies with high consumption and emissions, and environmental damage has been an inevitable trend in green development. The public is becoming increasingly concerned …
The average scores in Table 1 are relatively low, indicating that the enforcement of the Measures at the beginning is rather inadequate. For example, the average score on ''response to public information requests'' is only 5.38 (the full score is 18), consistent with the finding that Chinese governments often decline public requests of …
The effect of ESG information disclosure on financial risk control of non-state-owned enterprises is more prominent, and the higher the degree of marketization, the more obvious the positive effect. …
LIB industry has established the manufacturing method for consumer electronic batteries initially and most of the mature technologies have been transferred to …
Table 1. Weight of Information Disclosure Index. Index category Weights Basic information 17% Application of new concept technology 3% Optimize lifecycle design 3% Reduce environmental impact of materials 8% Reduce material usage 3% ...
Since the beginning of the 21st century, a number of regulations on corporate environmental information disclosure have been issued. Given the bottom-up nature of environmental information disclosure policy, increasing concerns about influencing factors have emerged; however, the specific influencing factors and …
This study examines the impact of environmental information disclosure quality on firm value for Chinese listed companies in heavily polluting industries from 2010 to 2021. By controlling for the level of leverage, growth, and corporate governance, a fixed effects model is constructed to test this relationship. Furthermore, this study analyzes the moderating …
On the other hand, non-state-owned enterprises rely more on information disclosure to send positive signals to the outside world to improve their competitiveness in the capital market (Yang Yue xiang et al., 2021)12. Therefore, we believe that the level of
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