Greenwashing and Bank Loan Contracting: Does Environmental Disclosure Quality Matter to Creditors?

2021 ◽  
Author(s):  
Najah Attig ◽  
Mohammad M. Rahaman ◽  
Samir Trabelsi
Keyword(s):  
Bank Loan ◽  
Disclosure Quality ◽  
Environmental Disclosure ◽  
Loan Contracting

scholarly journals The Impact of Environmental Information Disclosure Quality on Loan Scale for Enterprises in China’s Heavy Polluting Industries

2021 ◽  
Vol 261 ◽  
pp. 04018
Author(s):  
Jianfei Shen ◽  
Yidan Chen
Keyword(s):  
Information Disclosure ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Bank Loans ◽  
Economic Consequences ◽  
Bank Loan ◽  
Disclosure Quality ◽  
Environmental Disclosure ◽  
Environmental Information Disclosure ◽  
The Impact

In view of the importance of environmental accounting to ecological governance, this article attempts to study the economic consequences of environmental information disclosure quality (EID) from the perspective of bank financing. We assume that good environmental information disclosure quality can help companies obtain bank loan, and then test this conjecture through empirical methods. The data of 330 listed companies in China’s heavy polluting industries were collected, and then analysed by SPSS for regression. The result shows that EID is positively related to the scale of corporate bank loan, which means the improvement of EID can bring convenience when companies need bank loans. The research clarifies the financial consequences of EID and provides some enlightenment for the improvement of corporate environmental disclosure quality.

Adverse Climate Incidents and Bank Loan Contracting

2020 ◽  
Author(s):  
Deniz Anginer ◽  
Karel Hrazdil ◽  
Jiyuan Li ◽  
Ray Zhang
Keyword(s):  
Bank Loan ◽  
Loan Contracting

Responding to “Discrediting” Events: Annual Report Disclosure Responses to Environmental Fines

2002 ◽  
Vol 2 (1) ◽  
pp. 22-40 ◽  
Author(s):  
Hussein Warsame ◽  
Cynthia V. Simmons ◽  
Dean Neu
Keyword(s):  
Impression Management ◽  
Annual Report ◽  
Annual Reports ◽  
Matched Pair ◽  
Disclosure Quality ◽  
Publicly Traded ◽  
Environmental Disclosure ◽  
Environmental Disclosures ◽  
Disclosure Responses

In this study we consider how a discrediting event such as an environmental fine influences the quality of environmental disclosures in subsequent annual reports. Starting from prior work in the areas of impression management along with environmental and social responsibility disclosures, we propose that environmental disclosures provide organizations with a method of “managing” such discrediting events. Using a matched-pair sample of publicly traded Canadian companies that have been subject to environmental fines and those that have not; we analyze changes in pre-fine and post-fine environmental disclosure quality. After controlling for firm-specific characteristics, the provided results are consistent with this explanation.

Regulator Supervisory Power and Bank Loan Contracting

2021 ◽  
pp. 106062
Author(s):  
Zhongda He ◽  
Guannan Qiao ◽  
Le Zhang ◽  
Wenrui Zhang
Keyword(s):  
Bank Loan ◽  
Loan Contracting

Media, Reputational Risk, and Bank Loan Contracting

2019 ◽  
Author(s):  
Leonardo Becchetti ◽  
Iftekhar Hasan ◽  
Stefano Manfredonia
Keyword(s):  
Bank Loan ◽  
Reputational Risk ◽  
Loan Contracting

scholarly journals Managerial Style and Bank Loan Contracting

2013 ◽  
Author(s):  
Bill Francis ◽  
Iftekhar Hasan ◽  
Yun Zhu
Keyword(s):  
Bank Loan ◽  
Managerial Style ◽  
Loan Contracting
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