New media surveillance, environmental information uncertainty and corporate environmental information disclosure

Qixin Zhang and Zhiqiang Xiang

International Review of Economics & Finance, 2024, vol. 95, issue C

Abstract: This paper selects A-share heavy polluting enterprises in China's Shanghai and Shenzhen cities from 2009 to 2022. The following conclusions are obtained from the empirical evidence: new media monitoring can encourage enterprises to disclose information. Environmental information uncertainty can encourage enterprises to disclose information. The positive effect of environmental information uncertainty on environmental information disclosure is more significant for firms with poorer environmental performance than those with better environmental performance. The effect of the new media monitoring on environmental information disclosure of non-state-owned enterprises is more significant when other information is held constant.

Keywords: New media; Environmental information uncertainty; Information disclosure (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:reveco:v:95:y:2024:i:c:s1059056024004696

DOI: 10.1016/j.iref.2024.103477

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