Environmental regulation and environmental information disclosure: A legitimacy and stakeholder perspective from China
Using China's 2015 Environmental Protection Law (EPL) as a quasi-natural experiment, this paper examines how environmental regulation affects the disclosure behavior of heavily polluting enterprises. Based on a sample of Chinese listed companies from 2011 to 2018, we find that heavily polluting firm...
Guardat en:
| Autors principals: | , , |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Elsevier
2026-06-01
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| Col·lecció: | International Review of Economics & Finance |
| Matèries: | |
| Accés en línia: | http://www.sciencedirect.com/science/article/pii/S1059056026003369 |
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