Do The Earnings Management, Governance, Media Exposure, and Ownership Structure Have Any Effect on ESG Disclosure?

Adiasih, Priskila; Effendy, Avioletta; Yuwono, Carissa Dea; Octavia, Nadya

doi:10.31014/aior.1992.01.04.50

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2023

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“…However, some studies have found that due to the value discovery and creation functions of ESG information, executives may use ESG disclosure to “self‐promote” to enhance the positive public evaluation of the firms (Adiasih et al, 2018; Hur et al, 2018) and ultimately establish a good image and maintain a good reputation, which is essentially a strategic choice in ESG disclosure (Li & Zheng, 2012).…”

Section: Introductionmentioning

confidence: 99%

Impact of executive pay gap on environmental, social, and governance disclosure in China: Is there a strategic choice?

Zhang

Pan

Liu

et al. 2023

Corp Soc Responsibility Env

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This study investigates the mechanisms through which the executive pay gap affects the disclosure of environmental, social, and governance (ESG) information. Utilizing panel data from China's A‐share listed firms between 2012 and 2020, our findings reveal a significant positive correlation between the executive pay gap and ESG disclosure, with real earnings management playing a partial mediating role. Notably, the impact of the executive pay gap on ESG disclosure is more pronounced in voluntary disclosure firms and those with low internal control levels, as compared to mandatory disclosure firms and those with high internal control levels. This study provides international evidence for the strategic disclosure behavior of ESG information and the necessity of ESG disclosure regulation.

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Section: Introductionmentioning

confidence: 99%

Impact of executive pay gap on environmental, social, and governance disclosure in China: Is there a strategic choice?

Zhang

Pan

Liu

et al. 2023

Corp Soc Responsibility Env

View full text Add to dashboard Cite

show abstract

Do The Earnings Management, Governance, Media Exposure, and Ownership Structure Have Any Effect on ESG Disclosure?

Abstract: The Journal of Economics and Business is an Open Access publication. It may be read, copied and distributed free of charge according to the conditions of the Creative Commons Attribution 4.0 International license.

Cited by 1 publication

References 62 publications

Impact of executive pay gap on environmental, social, and governance disclosure in China: Is there a strategic choice?

Impact of executive pay gap on environmental, social, and governance disclosure in China: Is there a strategic choice?

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