Academic Journal of Business & Management, 2023, 5(12); doi: 10.25236/AJBM.2023.051205.
Xiaomin Wang1, Yuxi Sun2
1School of Accounting, Nanjing University of Finance and Economics, Nanjing, China
2College of Arts and Sciences, Boston University, Boston, U.S
Environmental information disclosure is an important element in the modernization of Chinese environmental governance system and governance capacity. Based on two perspectives of corporate governance and media attention, the relationship between the two and corporate environmental information disclosure is analyzed based on the research samples of Shanghai and Shenzhen A-share listed enterprises from 2017-2021. The empirical results of this paper show that: corporate governance and media attention can significantly enhance corporate environmental information disclosure; media attention has a significant moderating effect on corporate environmental information disclosure, which can further strengthen the relationship between corporate governance and environmental information disclosure, and this moderating effect is more obvious in state-owned enterprises.
Corporate Governance; Media Attention; Environmental Information Disclosure
Xiaomin Wang, Yuxi Sun. Corporate Governance, Media Attention and Environmental Information Disclosure. Academic Journal of Business & Management (2023) Vol. 5, Issue 12: 31-37. https://doi.org/10.25236/AJBM.2023.051205.
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