4 found
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  1.  42
    Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project.Walid Ben-Amar, Millicent Chang & Philip McIlkenny - 2017 - Journal of Business Ethics 142 (2):369-383.
    This paper investigates the effect of female representation on the board of directors on corporate response to stakeholders’ demands for increased public reporting about climate change-related risks. We rely on the Carbon Disclosure Project as a sustainability initiative supported by institutional investors. Greenhouse gas emissions measurement and its disclosure to investors can be thought of as a first step toward addressing climate change issues and reducing the firm’s carbon footprint. Based on a sample of publicly listed Canadian firms over the (...)
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  2.  20
    Can CSR Disclosure Protect Firm Reputation During Financial Restatements?Lu Zhang, Yuan George Shan & Millicent Chang - 2020 - Journal of Business Ethics 173 (1):157-184.
    We investigate the effectiveness of corporate social responsibility disclosure in protecting corporate reputation following financial restatements. As expected under legitimacy theory, firms can signal their legitimacy via nonfinancial disclosure after the negative effects of financial restatements. Our results show that restating firms make substantial improvements to overall CSR disclosure quality by changing their standalone reports to a more conservative tone, increasing readability and report length, even though they strategically disclose less forward-looking and sustainability-related content. Such improvements are more pronounced in (...)
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  3.  25
    Carbon Emissions and TCFD Aligned Climate-Related Information Disclosures.Dong Ding, Bin Liu & Millicent Chang - 2022 - Journal of Business Ethics 182 (4):967-1001.
    We explore corporate environmental accountability by examining how carbon emissions affect voluntary climate-related information disclosure based on TCFD principles. Using computerized textual analysis to measure such climate-related disclosure, our results show that firms with higher levels of carbon emissions disclose more climate-related information. This relation is stronger in firms belonging to carbon-intensive industries, such as energy, materials, and utilities. We also examine this relationship at the category level for Governance, Strategy, Risk Management, and Metrics and Targets, finding that carbon emissions (...)
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  4.  30
    Late Disclosure of Insider Trades: Who Does It and Why?Millicent Chang & Yilin Lim - 2016 - Journal of Business Ethics 133 (3):519-531.
    We attempt to understand the personal incentives that motivate corporate insiders to engage in unethical behavior such as delayed trade disclosure. Delayed disclosure affects corporate transparency and other shareholders in the firm potentially suffer investment losses because they are unaware of insiders’ activities. Using archival data from the 300 largest Australian firms between 2007 and 2011, the results show that risk factors such as insider age and tenure and wealth effects in the form of insider shareholdings affect the likelihood of (...)
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