Analysis of the moderating effects of environmental regulations on green accounting information disclosure and financial performance of heavily polluting enterprises

Ruihan Zhao, Yunting Mou and Xiaxia Yu

Finance Research Letters, 2025, vol. 72, issue C

Abstract: This study focuses on the heavy pollution industry of A-share listed companies in China, spanning the period from 2012 to 2022. It meticulously examines the current state of green accounting information disclosure within this sector and delves into the implications of such disclosure on the financial performance of these enterprises. The findings reveal a compelling correlation: the more extensive and transparent the green accounting information disclosed by a company, the more favorable its financial performance tends to be. Furthermore, the study identifies green innovation as a pivotal moderating factor, positively influencing the relationship between disclosure and financial outcomes.

Keywords: Green accounting information disclosure; Financial performance; Green innovation (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:72:y:2025:i:c:s1544612324015228

DOI: 10.1016/j.frl.2024.106493

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