Gender diversity, board independence, environmental committee and greenhouse gas disclosure

By Lin Liao, L. Luo, Qingliang Tang. 2015

1,608 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/30d820955c31001e5def494943078577b2f2ecd9

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Citations in the corpus

Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures (2020, methodology): “…the traditional linear regression methods such as ordinary least squares (OLS) model (Prado-Lorenzo and Garcia-Sanchez, 2010; Rao et al., 2012; Liao et al., 2015; Akbas, 2016; Trireksani and Djajadikerta, 2016; Wang, 2017), fixed-effects and random-effects models (Tauringana and Chithambo,…”
Environmental policy, environmental performance, and financial distress in China: Do top management team characteristics matter? (2018, background): “Despite growing calls for theoretical integration, studies on environmental or social performance, governance mechanism and financial outcomes have mainly employed single theoretical perspective (e.g., Branzel et al., 2004; El Ghoul et al., 2016; Liao et al., 2015; Luo and Tang, 2014).”
The effect of DEFRA guidance on greenhouse gas (2014, methodology): “A recent study by Liao et al. (2014) found that gender diversity, together with board independence and the existence of a board-level environmental committee, in-ﬂ uences the extent to which a ﬁ rm is transparent in its ecological actions.”
Can board environmental orientation improve U.S. firms' carbon performance? The mediating role of carbon strategy (2019, background): “, the average corporate affiliations of board directors; this is expected to have a negative relationship with the carbon performance of the firm) (see, for example, de Villiers et al., 2011; Haque, 2017; Liao et al., 2015; Mallin & Michelon, 2011; Shaukat et al., 2016).”
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, result): “According to the results of Krishnan and Parsons (2008), Srinidhi et al. (2011), Ran et al. (2015), and Liao, Luo, and Tang (2015), gender diversity on supervisory boards and in TMTs generally seems to increase earnings quality and nurture the voluntary disclosure of additional reporting…”
The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System (2016, background): “Liao et al. [3], Frias-Aceituno et al. [20], Fernandez-Feijoo et al. [21,22], Rao et al. [23], and Barako et al. [24] found increased female representation on the board to have a positive inﬂuence on the quality of CSR reporting.”
Can board gender diversity promote corporate social performance (2017, background): “For instance, oil and gas companies are subject to a high monitoring from activist groups, tight laws and regulations (Liao et al ., 2014) and may exhibit a higher CSR reporting (Khan, 2016).”
Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017, background): “Diversity among directors of the board improves the chances that different knowledge domains, perspectives and ideas will be considered in the decision-making process (Post et al. 2011; Liao et al. 2015).”
Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018, background): “The ENVICOM result from South Africa confirms the views of Liao et al. (2015) & Council on Social Work Education (2015).”
The Influence of Board Composition on Sustainable Development Disclosure (2017, background): “Previous research suggests that women care more about social and environmental issues, which makes them more encouraged than men in managing environmental risks and less likely to compromise quality of life for material success (Fukukawa et al., 2007; Hofstede et al., 2010; Liao et al., 2015).”
Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights. (2018, result): “…have been related to firm performance and disclosure practice in prior studies with mixed results (e.g., Jensen, 1993; Freedman and Jaggi, 2011; Walls et al., 2012; Liao et al., 2015; Lewis et al., 2014; Li et al., 2017), so we do not predict the coefficient sign for these variables.”