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篇目详细内容

【篇名】 Relationship between Chief Executive Officer characteristics and corporate environmental information disclosure in Thailand
【刊名】 Frontiers of Engineering Management
【刊名缩写】 Front. Eng
【ISSN】 2095-7513
【EISSN】 2096-0255
【DOI】 10.1007/s42524-019-0067-7
【出版社】
【出版年】 2019
【卷期】 6 卷4期
【页码】 564-574 页,共 11 页
【作者】 Dayuan LI; Aiqi LIN; Lu ZHANG;
【关键词】 CEO characteristics|environmental information disclosure|Thailand

【摘要】

This study focuses on the influence of Chief Executive Officer (CEO) characteristics on environmental information disclosure (EID) in the annual reports of companies listed on the Stock Exchange of Thailand. A regression analysis method is used to explore the relationship between CEO characteristics and corporate environmental disclosure. Pollution-intensive companies are taken as the samples in this study. Results show that financial expertise, educational level, and tenure of CEOs are positively correlated with corporate EID. By contrast, age or gender of CEOs is insignificantly related to EID.

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