Corporate governance and greenhouse gas disclosure: a mixed-methods approach

Governance Mechanisms and Corporate Disclosure∗

This paper explores a firm’s reliance on internal and external governance mechanisms as part of the firm’s overall governance policy. We argue that firms’ disclosure policies, by promoting greater transparency, foster external scrutiny and thus activity in the market for corporate control. Takeovers and internal board monitoring are therefore substitute instruments for corporate governance. How...

Information Disclosure and Corporate Governance

Disclosure is widely assumed to play an important role in corporate governance. Yet governance has not been the focus of previous academic analyses of disclosure. We consider disclosure in the context of corporate governance. We argue that disclosure is a two-edged sword. On one side, disclosure of information permits principals to make better decisions. On the other, it can create or exacerbat...

Idiosyncratic Risk and Disclosure of Corporate Social Responsibility: Emphasizing the Role of Corporate Governance

In this study, the impact of corporate social responsibility (CSR ) disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some corporate governance mechanisms such as ownership structure, board characteristics, and incentive contracts on this relationship. To achieve...

Greenhouse Gas Inventory Methods

Corporate governance and forward-looking disclosure: Evidence from China

This paper investigates the association between a range of corporate governance mechanisms and forward-looking disclosure (FLD) in a low information environment: the Chinese stock markets. It finds that the implementation of certain monitoring and control mechanisms, such as financial expertise on audit committees and independent directors on the board of directors, can improve the extent of FL...