主  題：The impact of power distance on corporate carbon transparency: Direct effects and moderating role

內容簡介：Using a sample of 1425 firm-year observations from 32 countries during the period 2008–2013, we show an inverse association between cultural value, power distance, and the level of carbon disclosure. Furthermore, we demonstrate that larger power distances appear to cause a reduced creditability of disclosed carbon information. This has not been documented in the extant literature. These findings enhance our understanding that lower concentrations of power promote corporate incentives to be environmentally transparent. In addition to the direct impact, power distance plays a moderating role in the inherent relationship between different climate change activities, such as carbon disclosure and carbon mitigation/reduction.

報告人：羅樂    高級講師    博導

時  間：2017-05-22    14:00

地  點：中和樓308

舉辦單位：經濟與金融研究院  科研部