Journal of Applied Finance & Banking

Carbon Disclosure and Information Asymmetry

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• Abstract

   

  This study is investigated the influence of corporate disclosure of carbon emissions on information asymmetry. The results found that company emissions and disclosure has a positive impact on information asymmetry, but no relationship between carbon emissions and information asymmetry. This discrepancy may be attributed to the lack of carbon-related regulations on government policy during the study period, which affected investors' response to carbon information asymmetry.

   

  JEL classification numbers: G32.

  Keywords: Carbon disclosure, Information Asymmetry, Sustainable Development.