The impact of environmental disclosure on value relevance: Moderating role of environmental performance

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...

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Bibliographic Details
Main Author:	Mohammad Saleh Altarawneh
Format:	Article
Language:	English
Published:	LLC "CPC "Business Perspectives" 2023-09-01
Series:	Environmental Economics
Subjects:	environmental disclosure environmental performance equity fair value Jordan Olson model
Online Access:	https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18817/EE_2023_02_Altarawneh.pdf

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