Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter?

D Tan, B Komal, E Ezeani, M Usman, R Salem - Environmental Science & …, 2022 - Elsevier
Carbon emission disclosures have lately gained considerable attention from investors,
public companies, and regulators due to their adverse impact on global warming. Our study …

Does voluntary carbon disclosure reflect underlying carbon performance?

L Luo, Q Tang - Journal of Contemporary Accounting & Economics, 2014 - Elsevier
Carbon information is becoming more and more important in the decision making of
stakeholders, but there is growing concern regarding the reliability of corporate carbon …

Carbon disclosure, financial transparency, and agency cost: evidence from Chinese manufacturing listed companies

Z Zhou, H Zhou, D Peng, X Chen… - Emerging Markets Finance …, 2018 - Taylor & Francis
Given the constraints on carbon emissions due to their impact on global warming, carbon
disclosure has become an important way to deliver signals to the market. We examine the …

The effect stakeholders have on voluntary carbon disclosure within Chinese business organizations

H Shen, S Zheng, J Adams, B Jaggi - Carbon Management, 2020 - Taylor & Francis
Based on the manually collected carbon information disclosure data for the Chinese listed
companies from 2009 to 2015, this paper examines the influencing factors of carbon …

Corporate carbon risk exposure, voluntary disclosure, and financial reporting quality

TT Lemma, MA Shabestari… - Business Strategy and …, 2020 - Wiley Online Library
The study examines whether corporate carbon risk exposure is associated with financial
reporting quality and whether voluntary carbon disclosure mediates the relationship. We …

Corporate voluntary carbon information disclosure: Evidence from China's listed companies

J Peng, J Sun, R Luo - The World Economy, 2015 - Wiley Online Library
This article seeks to answer two questions:(i) what factors drive firms to decide whether or
not to disclose the information related to their greenhouse gas emissions (also called carbon …

Corporate voluntary carbon disclosure strategy and carbon performance in the USA

RR Datt, L Luo, Q Tang - Accounting Research Journal, 2019 - emerald.com
Purpose This study aims to examine whether good carbon performers disclose more carbon
information overall than poor performers, and if yes, how firms select different types of …

Corporate carbon assurance and the quality of carbon disclosure

L Luo, Q Tang, H Fan, J Ayers - Accounting & Finance, 2023 - Wiley Online Library
Based on an international sample, this study examines the association between corporate
carbon assurance and carbon disclosure. We find that companies that adopt carbon …

Carbon disclosure: A legitimizing tool or a governance tool? Evidence from listed US companies

Y Jiang, H Fan, Y Zhu, JF Xu - Journal of International Financial …, 2023 - Wiley Online Library
We study the motivations behind and consequences of firms disclosing carbon information.
Specifically, we explain the bidirectional relationship between carbon disclosure and carbon …

External pressure, corporate governance, and voluntary carbon disclosure: Evidence from China

P He, H Shen, Y Zhang, J Ren - Sustainability, 2019 - mdpi.com
This paper uses manually collected data of carbon information disclosure for listed
companies, from 2009 to 2015 in China, to measure corporate carbon information …