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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …