Title :
Environmental Disclosure, Environmental Performance and Firm Value
Author :
Wu Hongjun ; Shen Xiaobo
Author_Institution :
Dept. of Int. Econ. & Bus., Xiamen Univ., Xiamen, China
Abstract :
The interrelations among environmental performance, environmental disclosure and corporate value, are basic issues of firm environmental behavior. There are different arguments in prior literatures. Based on the investigation of 145 listed chemical firms in China, we obtain results (1) environmental disclosures level is significantly associated with environmental performance; (2) environmental disclosures can not impact firm value significantly.
Keywords :
chemical industry; environmental factors; China; chemical firms; corporate value; environmental disclosure; environmental performance; firm environmental behavior; firm value; Accidents; Companies; Correlation; Government; Indexes; Industries; Mathematical model;
Conference_Titel :
E-Product E-Service and E-Entertainment (ICEEE), 2010 International Conference on
Conference_Location :
Henan
Print_ISBN :
978-1-4244-7159-1
DOI :
10.1109/ICEEE.2010.5661447
