scholarly journals Public Attention, Government Subsidies and Corporate Environmental Disclosure: Empirical Evidence from Listed Chinese Enterprises in Heavy-Pollution Industries

2020 ◽  
Vol 15 (3) ◽  
pp. 301-308
Author(s):  
Qun Wang
2021 ◽  
Vol 12 (1) ◽  
pp. 13-24
Author(s):  
Parul Munjal ◽  
P. Malarvizhi

There has been long-standing debate over whether or not firms gain economic competiveness from reducing their impact on the environment. Although ample literature is available on association between environmental performance and financial performance across various sectors, little empirical evidence is available in context of Indian banking sector. This research aims to analyze whether there is any significant relationship between environmental performance and financial performance of banks operating in India for a period 2013-14 to 2017-18. Secondary data has been collected for a sample of 83 banks operating in India. Content analysis was applied to extract information about environmental performance disclosed by sample banks followedby construction of environmental disclosure score index. Hierarchical multiple regression was applied to analyze relationship between environmental performance and financial performance after controlling for effects of size, financial leverage and capital intensity. Results exhibit no significant relationship between environmental performance and financial performance of banks operating in India. Findings of this research are expected to provide insight to users and readers of financial statements to have better understanding about the environmental practices carried out by banks. It would also contribute significantly towards decision making for policy makers in Indian banking sector to establish mandatory environmental legislations for reporting on environmental practices in order to improve non financial disclosure and financial performance in Indian banking sector.


2020 ◽  
Vol 28 (2) ◽  
pp. 163-180
Author(s):  
Xiaohua Sun ◽  
Runqun Yu ◽  
Yun Wang ◽  
Sisira R. N. Colombage

2007 ◽  
Vol 38 (3) ◽  
pp. 61-73 ◽  
Author(s):  
Xiaojin Wang ◽  
Lanfeng Liu

The Western project management (PM) approach requires the use of not only PM technology but also PM values/beliefs. This research is concerned with the likely cultural barriers for Chinese enterprises to use the PM approach. The literature review reveals the four cultural barriers of the Doctrine of the Mean, Strong Hierarchy, Family Consciousness, and Boss Orientation. Then, through a questionnaire survey at Yunnan province, this research provides some empirical evidence about the actual status of the four cultural barriers. In general, the Chinese traditional values/beliefs of Strong Hierarchy, Family Consciousness, and Boss Orientation are empirically major cultural barriers, and the Doctrine of the Mean is not. In addition, this research empirically reveals the differences in the cultural barriers among different types of enterprises and that appropriate PM training is very important to overcome the cultural barriers. Limitations of this research are also discussed.


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