Regulatory Distance,Executive Compensation Incentive and Corporate Environmental Information Disclosure:Based on an Empirical Study of Listed Companies in China's Heavy Pollution Industry
With the listed companies in China's heavy pollution industry from 2008 to 2020 as the research samples,the impact of regulatory distance on environmental information disclosure and the regulatory effect of executive compensation incentive on the above relationship were empirically investigated.The study found that regulatory distance had a significant negative impact on corporate environmental infor-mation disclosure,and executive compensation incentive strengthened the negative impact relationship between the two.The integration of economic geography and information asymmetry theory broadens the literature research on the influencing factors of corporate environmental information disclosure,pro-vides a new perspective for promoting the government supervision of enterprises in the era of digital e-conomy,and provides experience and enlightenment for improving corporate environmental information disclosure and the system of executive compensation.
regulatory distanceexecutive compensation incentivecorporate environmental information disclosureinformation asymmetry theory
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