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.
Why are managers optimistic? An investigation of corporate environmental disclosure tone / Arena, Claudia; Michelon, Giovanna; Bozzolan, Saverio. - (2013). ( IV Financial Reporting Workshop LUISS University, Roma, Italia 13-14 Giugno 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.File in questo prodotto:
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