The role of local government in influencing company environmental information disclosure in China /
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(Published version)
Date
2019
Authors
Zhu, Ping
Editors
Advisors
Journal Title
Journal ISSN
Volume Title
Type:
thesis
Citation
Statement of Responsibility
Conference Name
Abstract
Company environmental information disclosure (EID) in developed countries is well advanced; however, developing countries, this is still in its infancy and in need of further investigation. In the Chinese context, since 2008, an increasing number of listed companies have disclosed environmental information via documents such as annual reports and standalone environmental reports. However, the quality of this EID is still low. Instead of focusing on regulatory enforcement from the Chinese central government, as in many previous studies, this thesis pays attention to another important factor—the role of local/provincial governments—which has been largely overlooked in prior literature. The study investigates the influence of local governments on company EID behaviour; more specifically, to what extent have local/provincial governments influenced company environmental information disclosure in China?
School/Discipline
University of South Australia. School of Commerce.
School of Commerce
School of Commerce
Dissertation Note
Thesis (Masters by research (Accounting))--University of South Australia, 2019.
Provenance
Copyright 2019 Ping Zhu.
Description
1 ethesis (118 pages) :
illustrations (chiefly colour)
Includes bibliographical references (pages 98-108)
illustrations (chiefly colour)
Includes bibliographical references (pages 98-108)
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