Disclosure Quality of Environmental Information:Public Pressure,Social Trust and Internal Governance

摘要：

Abstracts:The paper studies the relationship of public pres sure,social trust,internal governance,and the environmental infor mation disclosure quality of listed companies.The evidence shows that public pressure and internal control have positive relation with the dis closure quality of environmental information.The more pressure on government and creditors,the better corporation governance is and the higher the disclosure quality of environmental information is.Ac cording to different industries,the correlation between community trust and disclosure quality of environmental information is differ ent.We find that the community trust is negatively related to the envi ronmental information disclosure quality of non-heavy pollution indus try,while positively related with heavily polluting industries.At last, it proposes several suggestions to the improvement of disclosure quality on environmental information.

关键词： Environmental information Public pressure Social trust Internal governance

作者: Chen Xiaolin Yuan Deli Zhang Guanjun Hu Kan Ji Yan

作者单位: School of Accounting,Zhongnan University of Economies and Law Jiu Jiang College

会议类型: 国际会议

会议名称: 2008 Sino-Australia International Conference on Accounting and Finance(2008中澳会计与财务国际学术研讨会)

会议地点: 武汉

会议语种:英文

页码: 440-472

在线出版日期: 2008-10-31（万方平台首次上网日期，不代表论文的发表时间）