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  1.  67
    Factors That Drive Chinese Listed Companies in Voluntary Disclosure of Environmental Information.S. X. Zeng, X. D. Xu, H. T. Yin & C. M. Tam - 2012 - Journal of Business Ethics 109 (3):309-321.
    Based on the institutional theory, this article attempts to examine two consecutive questions regarding the impact of various factors on corporate decision in environmental information disclosure (EID): (1) whether or not to disclose; and (2) the level of disclosure. The relevance of these factors is empirically tested using data collected from publicly listed manufacturing companies from 2006 to 2008 in China. Some interesting findings appear. We find that firms that are state-owned, those that operate in environmentally sensitive industries, those having (...)
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  2.  47
    Whether Top Executives' Turnover Influences Environmental Responsibility: From the Perspective of Environmental Information Disclosure. [REVIEW]X. H. Meng, S. X. Zeng, C. M. Tam & X. D. Xu - 2013 - Journal of Business Ethics 114 (2):341-353.
    We have empirically examined the relationship between top executives’ turnover and the corporate environmental responsibility by identifying the influence of ten specific turnover reasons resulting in the chairman’s departure and two important types of chairman’s succession. Using a sample of 782 manufacturing listed companies across 3 years in China, we find that the corporate environmental responsibility is negatively associated with the involuntary and negative turnover (i.e., dismissal, health and death, and forced resignation) and positively associated with improving corporate governance, and (...)
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  3.  55
    From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China. [REVIEW]X. H. Meng, S. X. Zeng & C. M. Tam - 2013 - Journal of Business Ethics 116 (1):217-232.
    This article examines whether economic performance could affect EID and how the relationship is determined by the form of ownership from voluntarism to regulation under the current Chinese context. In this study, our empirical results show that the relationship between firms’ performance and EID is complex and the interactive impact of ownership and economic performance on EID significantly varies from voluntary disclosure to mandatory disclosure. This study provides a more comprehensive understanding of the motivations in corporate EID. The performance–impression theory (...)
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  4.  49
    Stock Market’s Reaction to Disclosure of Environmental Violations: Evidence From China. [REVIEW]X. D. Xu, S. X. Zeng & C. M. Tam - 2012 - Journal of Business Ethics 107 (2):227-237.
    The stock market’s reaction to information disclosure of environmental violation events (EVEs) is investigated multi-dimensionally for Chinese listed companies, including variables such as pollution types, information disclosure sources, information disclosure levels, modernization levels of the region where the company locates, ultimate ownership of the company, and ownership held by the largest shareholder. Using the method of event study, daily abnormal return (AR) and accumulative abnormal return (CAR) are calculated under different event window for examining the extent to which the stock (...)
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