Revisiting the relation between environm
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Peter M. Clarkson; Yue Li; Gordon D. Richardson; Florin P. Vasvari
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Article
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2008
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Elsevier Science
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English
β 261 KB
Previous empirical evidence provides mixed results on the relationship between corporate environmental performance and the level of environmental disclosures. We revisit this relation by testing competing predictions from economics based and socio-political theories of voluntary disclosure using a m