Geographical Distance and Environmental Information Disclosure: The Perspective of Public Pressure Transmission Efficiency

被引：15
|
作者：
Yao, Sheng [1 ]
Yang, Jie [1 ]
机构：
[1] China Univ Min & Technol, Sch Management, 1 Daxue RD, Xuzhou, Jiangsu, Peoples R China
来源：
ASIA-PACIFIC JOURNAL OF FINANCIAL STUDIES | 2017年 / 46卷 / 03期
基金：
中国国家自然科学基金;
关键词：
Geographical distance; Environmental information disclosure; Public pressure; External audit; Ownership concentration; PERFORMANCE; INDUSTRY; FIRM; COMPETITION; INVESTMENT; LEGITIMACY; DIVIDENDS; QUALITY; IMPACT;
D O I：
10.1111/ajfs.12176
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper examines how geographical distance influences managers' behavior around environmental disclosure from the perspective of public pressure transmission efficiency and how the internal and external factors curb the effect of geographical distance. We study Chinese manufacturing firms over a 6-year period (2009-2014) following the release of The Measures for Disclosure of Environmental Information (Trial). Research results show that (i) geographical distance can significantly weaken the transmission efficiency of public pressure and (ii) internal and external supervision factors can curb the negative effect of geographical distance on the transmission efficiency of public pressure.
引用
收藏
页码：445 / 462
页数：18
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