Investor attention and environmental information disclosure quality: Evidence from heavy pollution industries in China

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buir.contributor.authorŞensoy, Ahmet
buir.contributor.orcidŞensoy, Ahmet|0000-0001-7967-5171
dc.citation.epage20en_US
dc.citation.spage1
dc.contributor.authorYao, S.
dc.contributor.authorLi, T.
dc.contributor.authorŞensoy, Ahmet
dc.contributor.authorFang, Z.
dc.contributor.authorCheng, F.
dc.date.accessioned2024-03-11T10:40:12Z
dc.date.available2024-03-11T10:40:12Z
dc.date.issued2023-03-20
dc.departmentBusiness Information Management
dc.description.abstractUsing listed firms from 16 heavy pollution industries in China, we show that investor attention can significantly improve the quality of corporate environmental information disclosure. By examining the heterogeneity effects of investor attention under different firm characteristics, locations, and external supervision, we reveal that this improvement effect is more pronounced for smaller firms, state-owned enterprises, firms with weaker corporate governance, and firms located in China's western regions (regions with poor economic development). We further find that public's attention to environmental issues promotes the investor attention level on firms in heavy pollution industries, thus improving firms' environmental information disclosure quality. Overall, our results emphasize the role of external investor attention on corporate environmental issues.
dc.identifier.doi10.1002/ijfe.2811
dc.identifier.eissn1099-1158
dc.identifier.issn1076-9307
dc.identifier.urihttps://hdl.handle.net/11693/114498
dc.language.isoen
dc.publisherJohn Wiley & Sons Ltd.
dc.relation.isversionofhttps://dx.doi.org/10.1002/ijfe.2811
dc.source.titleInternational Journal of Finance & Economics
dc.subjectChina
dc.subjectEnvironmental information disclosure
dc.subjectHeavy pollution industries
dc.subjectInvestor attention
dc.titleInvestor attention and environmental information disclosure quality: Evidence from heavy pollution industries in China
dc.typeArticle

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