Do boards practice what they preach on nonfinancial disclosure? Evidence from China on corporate water information disclosures

Do boards practice what they preach on nonfinancial disclosure? Evidence from China on corporate water information disclosures

This study aims to examine whether and how gender diversity on corporate boards is associated with voluntary nonfinancial disclosures, particularly water disclosures. This study uses corporate water information disclosure data from Chinese listed firms between 2010 and 2018 to conduct regression...

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Bibliographic Details
Main Authors: Chengyun Liu, Kun Su, Miaomiao Zhang
Format: Article
Language:English
Published: Emerald Publishing 2023-06-01
Series:China Accounting and Finance Review
Subjects:
water information disclosure
voluntary disclosure
women on boards of directors
corporate social responsibility
nonfinancial disclosure
critical mass
Online Access:https://www.emerald.com/insight/content/doi/10.1108/CAFR-07-2022-0080/full/html

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https://www.emerald.com/insight/content/doi/10.1108/CAFR-07-2022-0080/full/html

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