... through which ESG disclosure influences green innovation. Design/methodology/approach Based on information asymmetry and legitimacy theories, the authors posit that ESG disclosure is positively associated with green innovation. This empirical study incorporates robustness tests, including alternative...

... Licensed re-use rights only ESG performance Internal control Information asymmetry Digital transformation Principal-agent The Chinese economy is in a critical period of transformation and development. To promote green economic transformation and high-quality development, the extensive...

...Shaban Mohammadi; Hadi Saeidi Purpose The purpose of this study is to investigate the effect of corporate social responsibility (CSR) on financial accounting concepts (including the stock return, real earnings management, information asymmetry and financial performance) in Iranian companies listed...

... the information asymmetry component of the firm’s cost of capital. Using CDP disclosures by US firms, the authors study the effect of voluntary carbon emission on the information asymmetry risk in capital markets. Design/methodology/approach The authors conduct cross-sectional analyses to examine whether...

... sustainability policy can draw from fraud accounting literature to better understand, and therefore, combat greenwashing. This is illustrated by showing multi-actor information-asymmetry models from other branches of accounting literature and synthesizing them with the fraud triangle model to suggest new avenues...

...L. Emily Hickman Purpose This paper aims to investigate the motivations behind the publication of corporate social responsibility (CSR) reports, and particularly the effect of information asymmetry between firms and their owners. Design/methodology/approach A natural experiment contrasting...