Cited by Female Leadership and Green Innovation: Evidence from Asian Firms

The Mediating Role of Financial Reporting Quality in the Relationship Between CEO Power and Carbon Emission Disclosures: Evidence From Vietnamese Companies DOI

Nguyễn Vĩnh Khương, Vu Tran Trong Tai, Lê Hữu Tuấn Anh

и другие.

Business Strategy and the Environment, Год журнала: 2025, Номер unknown

Опубликована: Фев. 10, 2025

ABSTRACT This study investigates the impact of chief executive officer (CEO) power on carbon emission disclosures (CDI) and mediating role financial reporting quality (FRQ) in this relationship. We employ two‐step system generalized method moments (Sys‐GMM) estimator to examine relationship between CEO CDI FRQ. utilize a dataset Vietnamese listed firms 2015 2022, totalling 494 firm‐year observations. further perform battery robustness tests. find that positively influences CDI, indicating CEOs may enhance transparency bolster their reputation. However, our results also reveal negative FRQ, supporting notion powerful might prioritize personal interests at expense integrity. Additionally, we demonstrate FRQ mediates suggesting while promote environmental disclosure' transparency, they concurrently engage earnings management practices diminish research contributes literature by providing empirical evidence facilitating both an emerging market context. The highlights offering new insights into governance mechanisms influence corporate transparency.

Язык: Английский

Процитировано

The mediating role of carbon emission disclosure in the relationship between structure of corporate governance and firm performance DOI

Pipin Kurnia, Dian Agustia, Noorlailie Soewarno

и другие.

Journal of Applied Accounting Research, Год журнала: 2025, Номер unknown

Опубликована: Апрель 9, 2025

Purpose This study aims to investigate the relationship between structure of corporate governance (CG) and firm performance (FP), with carbon emission disclosure (CED) as a mediator. Design/methodology/approach The is panel data 35 mining companies listed in Indonesia Stock Exchange from 2011 2020 350 firm-year observations. CED use global reporting initiative framework, which was applied through content analysis annual reports. FP were also extracted report. Findings results this that mediates CG (board size, independent board and, audit committee) FP. Meanwhile, does not mediate ownership concentration support theory stewardship, very suitable for when viewed geography culture itself. country influenced by Eastern culture, where shareholders' interests are prioritized agents more devoted their clients. Research limitations/implications First, only includes samples Indonesian companies. Consequently, it must be conducted all industries various nations, particularly ASEAN, have an effect on environmental change, produce emissions result company operations. Second, employs secondary so further research can primary data, such asking questions conducting interviews executives, aim obtaining different results. Practical implications encourages management implement information effective order enhance long-term advises increase focus sustainability activities, regard changes caused Through disclosing valid, accurate, credible information, reduce asymmetry stakeholders using findings study. help investors taking responsibility selecting environmentally beneficial investments, providing them make best investment decisions Social invites existing literature investigating direct indirect effects associat most Indonesia, developing country. Originality/value first examine three-way mediator number 5 world 3 ASIA contributor emissions. means plays role change. answers gaps previous variables indicators.

Язык: Английский

Процитировано

Future research directions in carbon emissions linkage with corporate governance and earnings management: a systematic review and TCCM synthesis DOI