The Influence of Top Managers on Environmental Information Disclosure: The Moderating Effect of Company’s Environmental Performance
2019
Yuan Ma | Qiang Zhang | Qiyue Yin | Bingcheng Wang
Abundant extant literature emphasizes the impact of board members attributes&rsquo: influence on environmental information disclosure. Considering the voluntary nature of environmental information disclosure, executives have strong managerial discretion when they make such decisions, so this article focuses on top managers&rsquo: influence on environmental information disclosure. We hypothesize that top managers&rsquo: educational background and age will affect companies&rsquo: environmental decision. The hypotheses are verified with the data from Chinese listed manufacturing companies. As the results show, a Master of Business Administration (MBA) educational background and average age of top managers positively affect environmental information disclosure, while the impact of legal educational background is negative. The company&rsquo:s environmental performance plays a U-shaped moderating effect on the relationship between MBA educational background and environmental information disclosure.
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