Author : Junrui Zhang
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (129 download)
Book Synopsis The Influence of Financial Factors on Environmental Information Disclosure in China Chemical Industry by : Junrui Zhang
Download or read book The Influence of Financial Factors on Environmental Information Disclosure in China Chemical Industry written by Junrui Zhang and published by . This book was released on 2008 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the perspective of corporate financial accounting, we examine empirically the impact of corporate financial factors on the voluntary disclosure of environmental information. Using a sample of 138 chemical industry listed companies in China, we find that more companies disclose environment information than before. From the statistical analysis, we also find that firm's size has stronger impact than debt to asset ratio and ROE on the behavior of environmental information disclosure. Further more our findings indicate that larger companies and those with better profitability are more likely to disclose environmental information.