Environment accounting information disclosure by the listed companies in China: a case study of heavy polluting manufacturing industries from Shanghai securities exchange

2014 ◽  
Author(s):  
J.N. You ◽  
W.L. Gu
Keyword(s):  
Information Disclosure ◽  
Accounting Information ◽  
Listed Companies ◽  
Manufacturing Industries

Ownership governance, institutional pressures and circular economy accounting information disclosure

2014 ◽  
Vol 8 (3) ◽  
pp. 487-501 ◽  
Author(s):  
PuCha Wang ◽  
Fei Che ◽  
ShanShan Fan ◽  
Chen Gu
Keyword(s):  
Corporate Governance ◽  
Institutional Theory ◽  
Circular Economy ◽  
Information Disclosure ◽  
Accounting Information ◽  
Listed Companies ◽  
Institutional Pressures ◽  
Disclosure Quality ◽  
Content Type ◽  
The Relationship

Purpose – This paper aims to explore the determinants of circular economy accounting information disclosure quality, and also to make empirical analysis on the relationship between circular economy accounting information disclosure quality and corporate ownership governance and institutional pressures according to institutional theory and corporate governance theory. Finally, this paper provides some corresponding suggestions for heightening circular economy accounting information disclosure quality. Design/methodology/approach – This paper constructs enterprise circular economy accounting information disclosure model with Chinese characteristics. First, it takes disclosure index method to measure enterprise circular economy accounting information disclosure quality, followed by the hypotheses of this study. Then, this study employs a statistical analysis technique to empirically study the relationship between enterprise circular economy accounting information disclosure quality and ownership governance and institutional pressures, to study the ways to heighten enterprise circular economy accounting information disclosure quality in Chinese background. Findings – Ownership governance and institutional pressures mainly determine quality of circular economy accounting information disclosure. This paper draws the following conclusions: Chinese listed companies have heightened their circular economy accounting information disclosure quality due to ownership concentration, shareholding of institutional investors, mandatory disclosure, capital structure and assets size. However, the circular economy accounting information disclosure quality has low correlation with the profitability and the location of listed companies. Originality/value – Both in China and the West, few scholars or experts adopt empirical research to study the determinants of circular economy accounting information disclosure quality in an institutional theory and corporate governance theory perspective based on China’s supervisory system background. This paper makes a thorough analysis of the factors that affect listed companies’ circular economy accounting information disclosure quality, and provides some corresponding suggestions relevant for heightening circular economy accounting information disclosure quality.

scholarly journals Research on the Quality of Acconuting Information Disclosure of Listrd Companies in China

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Danyun Chen
Keyword(s):  
Information Disclosure ◽  
Annual Report ◽  
Accounting Information ◽  
Listed Companies ◽  
Environmental Accounting ◽  
Interim Report ◽  
The Public ◽  
Corporate Social ◽  
Better Than

<p align="justify">As the main executor of accounting information disclosure, listed companies are more likely to be favored by investors, suppliers, management departments, the public and other stakeholders. They will also be better than non listed companies in the performance of corporate social responsibility, and will disclose more information in the disclosure of environmental accounting information. The information of listed companies is relatively open and transparent. The annual major events public, annual report, interim report, interim report and environmental report are published on the corresponding websites for the convenience of information collection and collation. The quality requirement of accounting information is to meet the needs of stakeholders, so that they can make correct decisions with the useful information. However, there are some problems in the disclosure of accounting information due to the imperfection of the relevant system and the inadequate supervision.</p>

Sign in / Sign up

Export Citation Format

Share Document