We provide novel evidence on the nexus between a firm’s symbolic environmental disclosure to present an overly responsible public image, i.e., greenwashing, and the structure and design of its bank-loan contracts. Our evidence indicates that while greenwashing is associated with lower loan...

This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked to make 12 choices, choosing each time between two predetermined...

Industrial activities have a positive impact on the economy; on the other hand they have a negative impact on the environment. Therefore it must be controlled and balanced. So that issues related to green industry and environmental accounting are increasingly urgent to be formulated by the...

The current research study aspires to examine the outcome of environmental accounting on financial performance amongst top 100 companies of Indian origin as per their market-cap in the year financial year 2018-19. For measuring independent variables in this study environmental index for...

Extending Cormier and Magnan's (2003) study of French environmental reporting, this study investigates the interconnectivity of their dependent variable index of natural environmental disclosures of French CAC-40 companies for the year-ending 2005, through a theory of environmental...

To-date several studies in the United States and Europe prove that investor as one of the key stakeholders are considering social and environmental performance in doing the investment. How about Indonesia? Have sustainability themes been one of the arguments for investors to put their capital in...

This study was carried out to examine the economic consequences of voluntary environmental reporting on shareholders' wealth among Malaysian Listed Companies that voluntarily disclosed environmental information in their financial report. One hundred and fifty two (152) companies of Bursa...

Business entities are able to exert their influence on particular stakeholders for the benefit of their interest by managing the information they disseminate to the public, particularly if there is no regulation on such issue in place. Accordingly, the extent of accounting information disclosed...

Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants underlying the company's decision to disclose and the disclosure level are the same. This paper addresses the influence of this assumption on: (i) the operationalization of the...