Earnings Management,CEO Characteristics and Carbon Disclosure:Evidence from Listed Companies in High-carbon Emission Industries in China
Amidst the escalating global climate change scenario,carbon-intensive sectors are confronted with an increasing surge of public scrutiny.Within this context,promoting the advancement of a green and low-carbon economy has inevitably emerged as the essential pathway to attain sustainable development.Chinese publicly listed firms operating in high carbon-emitting sectors during the period spanning 2012 to 2020 were centered on.The repercussions of earnings management on the disclosure of carbon-related information were deeply investigated and the moderating effects stemming from CEO attributes on both carbon information revelation and earnings management practices were meticulously examined.The outcomes unveil the following trends.Elevated levels of earnings management correspond to diminished disclosure of carbon-related information.Female CEO,boasting higher educational backgrounds,lengthier tenures and robust financial acumen showcase an amplified counteractive influence of earnings management on carbon information disclosure.The reverse impact of earnings management on carbon information disclosure dwindles as CEO age advances.
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