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- W4320913201 abstract "We utilize the environment fee to tax reform implemented in 2018 as a quasi-experiment, to investigate the impact of mandatory environmental regulation change on firm environmental information disclosure quality. Using data from listed companies in China between 2015 and 2020, we found that the mandatary environment regulation positively affects the monetary and non-monetary environmental information disclosure in heavy polluting industries. The mechanism analysis shows that external governance and internal control mediate the effect of mandatory environmental regulation on environmental information disclosure quality. We also found that, firms with low market values and no environmental subsidies disclosed more information due to environmental taxes." @default.
- W4320913201 created "2023-02-16" @default.
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- W4320913201 date "2023-06-01" @default.
- W4320913201 modified "2023-09-27" @default.
- W4320913201 title "How does mandatory environmental regulation affect corporate environmental information disclosure quality" @default.
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- W4320913201 doi "https://doi.org/10.1016/j.frl.2023.103702" @default.
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