Environmental Disclosure: Determinants and Effects on Financial Performance? An Empirical Evidence from Turkey

被引：7

作者：

Kalash, Ismail ^{[1
]}

机构：

[1] Dicle Univ, Dept Business Management, Diyarbakir, Turkey

来源：

SOSYOEKONOMI | 2020年 / 28卷 / 46期

关键词：

Environmental Disclosure; Determinants; Financial Performance; CORPORATE GOVERNANCE; AGENCY COSTS; FIRM VALUE; INFORMATION DISCLOSURE; VOLUNTARY DISCLOSURE; ECONOMIC-PERFORMANCE; COMPANIES; QUALITY; EQUITY; IMPACT;

D O I：

10.17233/sosyoekonomi.2020.04.05

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This article investigates the determinants of public disclosure of environmental information by firms and its effect on their financial performance. Using a sample of 66 firms listed on Istanbul Stock Exchange during the period of 2014-2018, we find that highly leveraged and larger firms, and firms with higher equity agency costs are more likely to disclose environmental information. However, the results indicated that profitability, industry type, information asymmetry, investment opportunities and business risk do not affect the probability that the firm will disclose environmental information. Finally, we find a weak evidence that environmental disclosure affects the financial performance of Turkish firms.

引用

页码：95 / 115

页数：21

共 80 条

[1] The impact of social, environmental and corporate governance disclosures on firm value: Evidence from Egypt [J].