首席执行官特征与水信息披露：多国证据

IF 3.3 2区社会学 Q2 ENVIRONMENTAL SCIENCES Sustainable Futures Pub Date : 2024-09-27 DOI:10.1016/j.sftr.2024.100322

Arif Santoso , Doddy Setiawan

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引用次数: 0

摘要

本研究旨在考察性别、外籍首席执行官（CEO）和印象管理对水信息披露的影响，并将所有权作为调节变量。研究使用了 2018-2022 年间 1329 个公司年度观测值的非平衡数据。结果显示，女性、外国首席执行官和印象管理增加了水信息披露。同时，所有权降低了首席执行官特征与水信息披露之间的关系。这项研究确定了这两个变量之间的因果效应，支持了上层理论。通过改变回归模型、水信息披露度量、COVID-19 的影响、滞后回归和赫克曼两阶段检验了结果的稳健性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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CEO characteristics and water disclosure: Multi-country evidence

This study aimed to examine the effects of gender, foreign Chief Executive Officer (CEO), and impression management on water disclosure, with ownership as a moderating variable. The study uses unbalanced data from 1,329 firm-year observations spanning 2018–2022. The results showed that women, foreign CEO, and impression management, increased water disclosure. Meanwhile, ownership reduced the relationship between CEO characteristics and water disclosure. This research established a causal effect between the two variables, supporting the Upper Echelons Theory. The robustness of the results was checked by changing the regression model, water disclosure measurement, impact of COVID-19, lagged regression, and heckman two-stage.

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来源期刊

Sustainable Futures Social Sciences-Sociology and Political Science

CiteScore

9.30

自引率

1.80%

发文量

审稿时长

71 days

期刊介绍： Sustainable Futures: is a journal focused on the intersection of sustainability, environment and technology from various disciplines in social sciences, and their larger implications for corporation, government, education institutions, regions and society both at present and in the future. It provides an advanced platform for studies related to sustainability and sustainable development in society, economics, environment, and culture. The scope of the journal is broad and encourages interdisciplinary research, as well as welcoming theoretical and practical research from all methodological approaches.