The impact of environmental disclosure on value relevance: Moderating role of environmental performance
Existing research lacks to adequately examine how environmental performance moderates the influence of environmental disclosure on value relevance. This study pursues to investigate the direct influence of environmental disclosures on value relevance, measured by the fair value of common equity. Mor...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2023-09-01
|
| Series: | Environmental Economics |
| Subjects: | |
| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18817/EE_2023_02_Altarawneh.pdf |