... Earnings informativeness Imprinting Accrual-based earnings management Signaling theory Upper echelons theory Corporate governance This research is partly funded by University of Economics Ho Chi Minh City (UEH), Vietnam. Income smoothing, managers’ practice of dampening earnings...

... regression models for analyses. Findings The results consistently indicate that firms with better carbon performance disclose a greater amount of overall carbon information, supporting the signalling theory. In addition, in contrast to previous studies that merely consider the overall disclosure level...