The aim of this paper is to investigate whether managers use environmental disclosure opportunistically to affect the users perception of corporate achievement (i.e. impression management), or rather provide useful information for predicting future environmental performance. Moreover, it explores whether and to what extent the informativeness of discretionary disclosure strategies varies according to reporting incentives coming from the board of directors’ characteristics
Why are managers optimistic? An investigation of corporate environmental disclosure tone / Arena, Claudia; Michelon, Giovanna; Bozzolan, Saverio. - (2013). (Intervento presentato al convegno II Annual Conference Centre for Social and Environmental Accounting Research (CSEAR) France tenutosi a Université Montpellier, Montpellier, Francia nel 02-03 Maggio 2013).
Why are managers optimistic? An investigation of corporate environmental disclosure tone
Claudia Arena;
2013
Abstract
The aim of this paper is to investigate whether managers use environmental disclosure opportunistically to affect the users perception of corporate achievement (i.e. impression management), or rather provide useful information for predicting future environmental performance. Moreover, it explores whether and to what extent the informativeness of discretionary disclosure strategies varies according to reporting incentives coming from the board of directors’ characteristicsI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
