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Carbon Disclosure and Information Asymmetry

Kuei Chiu Lee

Journal of Applied Finance & Banking, 2024, vol. 14, issue 4, 4

Abstract: This study is investigated the influence of corporate disclosure of carbon emissions on information asymmetry. The results found that company emissions and disclosure has a positive impact on information asymmetry, but no relationship between carbon emissions and information asymmetry. This discrepancy may be attributed to the lack of carbon-related regulations on government policy during the study period, which affected investors' response to carbon information asymmetry. Â JEL classification numbers: G32.

Keywords: Carbon disclosure; Information Asymmetry; Sustainable Development. (search for similar items in EconPapers)
Date: 2024
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