董事会的人口特征,所有权结构和多重资本披露:来自严重污染的公司的证据

Yanqi Sun1,2, Yu Gu1

  • 1School of Economics and Management, Beijing Institute of Petrochemical Technology, 19 Qingyuan North Road, Daxing District, Beijing, China.

Heliyon
|June 30, 2023
PubMed
概括

这项关于中国污染企业的研究发现,各种董事会和机构投资者改善了可持续性报告 (多重资本披露). 然而,董事会的财务专业知识可能会阻碍披露质量.

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