Environmental Policy Stringency and Strategic Opacity in Voluntary Environmental Disclosures: Evidence from Pollution Abatement Policy

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Mark J. Kohlbeck, Hanbing Xing
DOI: 10.2139/ssrn.6100329
Cited by: 0
References: 42

Fields of Study & Subjects

Corporate Social Responsibility Reporting Auditing Earnings Management Governance Environmental Sustainability in Business

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Document type
Preprint