Board gender diversity, environmental committee and greenhouse gas voluntary disclosures
نویسندگان
چکیده
منابع مشابه
Corporate Governance and Intellectual Capital Archive Board of Director Determinants of Voluntary Audit Committee Disclosures: Evidence from Singapore
This study empirically examines the association between certain of director of director characteristics and the extent of voluntary audit committee disclosure in annual reports. This study focuses on board of director characteristics because as the audit committee is a major standing committee of the board, it is likely directors will be directly interested and affected by disclosures related t...
متن کاملVoluntary Disclosures and Corporate Control
We examine the valuation and capital allocation roles of voluntary disclosure when managers have private information regarding the firm’s investment opportunities, but an efficient market for corporate control influences their investment decisions. For managers with long-term stakes in the firm, the equilibrium disclosure region is two-tailed: only extreme good news and extreme bad news is disc...
متن کاملStrategic environmental disclosure: Evidence from the DOE’s voluntary greenhouse gas registry
Although mandatory disclosure programs have been studied extensively, strategic voluntary environmental disclosures by firms are not well understood. We study the motivations for and impacts of firms’ strategic disclosure of greenhouse gas reductions to theUS government.Wefirstmodel firms’ joint abatement and disclosure decisions, incorporating both economic and political incentives. We then us...
متن کاملThe Influence of Corporate Board Social Connections on Management Voluntary Financial Disclosures
We study how the pre-existing social network ties between the CEO and outside board members are associated with the firms’ voluntary financial disclosure practices, proxied by management earnings guidance. We construct social network ties by considering the social ties in addition to the statutory ties. After controlling firm and year fixed effects, we find a substantially strong, negative rela...
متن کاملManagers' pay duration and voluntary disclosures
In this paper, we examine the effect of managers’ pay duration on firms’ voluntary disclosures. Pay duration refers to the average period that it takes for managers’ annual compensation to vest. We hypothesize and find that pay duration can incentivize managers to provide more bad news earnings forecasts. This result holds after controlling for the level of stock-based compensation and the endo...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Business Strategy and the Environment
سال: 2020
ISSN: 0964-4733,1099-0836
DOI: 10.1002/bse.2495