Based on the institutional theory, this article attempts to examine two consecutive questions regarding the impact of various factors on corporate decision in environmental information disclosure (EID): (1) whether or not to disclose; and (2) the level of disclosure. The relevance of these...

Social motivations and double-sided information asymmetry are present in many accounting contexts. This thesis recognizes that managers can have social motivations and there can be double-sided information asymmetry between managers and employees, and will illustrate that accounting choices and...