Lee, Jaehong; Kim, Suyon; Kim, Eunsoo - In: Borsa Istanbul Review 23 (2023) 3, pp. 685-695
The purpose of this study is to examine the relationship between managers' ability and voluntary disclosure of carbon … from 2008 to 2019, we find that high-ability managers are likely to disclose environmental information on carbon emissions … voluntarily. Moreover, when high-ability managers are in a highly competitive industry, they voluntarily disclose carbon emissions …