Challenges for China’s Sustainable Growth
| Autor: | Moalla Marwa, Anis Jarboui, Bassem Salhi |
|---|---|
| Rok vydání: | 2020 |
| Předmět: |
Index (economics)
Environmental audit ComputingMilieux_THECOMPUTINGPROFESSION business.industry media_common.quotation_subject 05 social sciences Accounting 050201 accounting Audit General Business Management and Accounting Voluntary disclosure ComputingMilieux_MANAGEMENTOFCOMPUTINGANDINFORMATIONSYSTEMS Earnings management Debt 0502 economics and business ComputingMilieux_COMPUTERSANDSOCIETY Corporate social responsibility Quality (business) Business General Economics Econometrics and Finance 050203 business & management media_common |
| Zdroj: | Scientific Annals of Economics and Business. 67:117-137 |
| ISSN: | 2501-3165 2501-1960 |
| DOI: | 10.47743/saeb-2020-0007 |
| Popis: | In this study we explore the association between environmental audit and the quality of environmental disclosure as measured by voluntary and timely disclosure. Relying on a multiple theory framework and using a sample of 81 French non-financial companies listed on the SBF 120 index covering the six-year period from 2012 to 2017, we found a positive and statistically significant relationship between the level of voluntary disclosure of environmental information and the environmental audit committee, the environmental auditor's BIG 4, debt levels, firm size, earnings management, and the industry. In addition, findings indicate that the environmental audit committee, CSR committee, the environmental auditor's BIG 4, earnings management, firm size, and the industry have an impact on the timely disclosure of environmental information. However, the regression of the results showed that there is no relationship between CSR committee and the level of the voluntary disclosure of environmental disclosure. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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