The influence of company size and profitability on carbon accounting information disclosure: evidence from the shanghai a-share heavily polluting industries
In this study, the relationship among firm size, profitability, and carbon accounting information disclosure (CAID) of 131 highly polluting Shanghai A-share listed companies was analysed using a multivariate regression approach based on the stakeholder theory. The results revealed that larger and mo...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Malaysia Sabah
2024
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| Subjects: | |
| Online Access: | https://eprints.ums.edu.my/id/eprint/42668/1/FULL%20TEXT.pdf |