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...
Main Authors: | Chengyun Liu, Kun Su, Miaomiao Zhang |
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Format: | Article |
Language: | English |
Published: |
Emerald Publishing
2023-06-01
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Series: | China Accounting and Finance Review |
Subjects: | |
Online Access: | https://www.emerald.com/insight/content/doi/10.1108/CAFR-07-2022-0080/full/html |
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