DocumentCode
537416
Title
Environmental Disclosure, Environmental Performance and Firm Value
Author
Wu Hongjun ; Shen Xiaobo
Author_Institution
Dept. of Int. Econ. & Bus., Xiamen Univ., Xiamen, China
fYear
2010
fDate
7-9 Nov. 2010
Firstpage
1
Lastpage
6
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;
fLanguage
English
Publisher
ieee
Conference_Titel
E-Product E-Service and E-Entertainment (ICEEE), 2010 International Conference on
Conference_Location
Henan
Print_ISBN
978-1-4244-7159-1
Type
conf
DOI
10.1109/ICEEE.2010.5661447
Filename
5661447
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