董事会中心地位与环境信息披露：来自中国污染行业的证据

IF 5.6 2区经济学 Q1 BUSINESS, FINANCE

Emerging Markets Review Pub Date : 2024-05-07 DOI:10.1016/j.ememar.2024.101146

Wenqin Li , Ramzi Benkraiem , Rong Ding , Samir Saadi , Ziyang (John) Zhang

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引用次数: 0

摘要

我们利用手工收集的中国重污染行业上市公司数据，研究了董事会中心地位与企业环境信息披露之间的关联。我们发现，董事会中心地位对企业环境信息披露有积极影响。我们还表明，这种积极影响源于董事会在监督和资源分配方面的关键作用，以及其促进信息透明的动力。我们的研究结果经过一系列稳健性检验，对监管者和投资者都具有重要意义。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Board centrality and environmental disclosures: Evidence from the polluting Industries in China

We examine the association between board centrality and corporate environmental disclosure using hand-collected data from Chinese-listed firms in heavily polluting industries. We find that board centrality has a positive effect on corporate environmental disclosure. We also show that this positive effect emanates from the critical role of the board in monitoring and resource distribution, and its incentive to promote information transparency. Our results, which are robust to a set of robustness checks, have important implications for both regulators and investors.

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来源期刊

Emerging Markets Review Multiple-

CiteScore

7.10

自引率

4.20%

发文量

审稿时长

100 days

期刊介绍： The intent of the editors is to consolidate Emerging Markets Review as the premier vehicle for publishing high impact empirical and theoretical studies in emerging markets finance. Preference will be given to comparative studies that take global and regional perspectives, detailed single country studies that address critical policy issues and have significant global and regional implications, and papers that address the interactions of national and international financial architecture. We especially welcome papers that take institutional as well as financial perspectives.