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Keywords: climate change performance
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Journal Articles
Impact of Corporate Climate Change Performance on Information Asymmetry: International Evidence
Available to Purchase
Journal of International Accounting Research (2025) 24 (1): 13–45.
Published: 01 March 2025
...Sajal Kumar Dey; Sudipta Bose; Le Luo; Syed Shams ABSTRACT In this study, we examine the association between climate change performance and information asymmetry using 6,367 firm-year observations from 2011 to 2020 across 26 countries. We find that climate change performance is negatively...