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Record W2595937202 · doi:10.5539/ijef.v9n4p140

External Pressures, Top Executives’ Characteristics and Environmental Information Disclosure: Empirical Evidence from Listed Companies of Heavy Pollution Industry

2017· article· en· W2595937202 on OpenAlexvenueno aff
Wenbing Luo, Juanzhi Wang, Bo Li

Bibliographic record

VenueInternational Journal of Economics and Finance · 2017
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Social Responsibility Reporting
Canadian institutionsnot available
Fundersnot available
KeywordsBusinessGovernment (linguistics)PoliticsChinaStakeholderAccountingCompensation (psychology)Public opinionIndustrial organizationPublic relationsPolitical scienceLaw

Abstract

fetched live from OpenAlex

Based on stakeholder theory, this paper takes China’s listed companies of heavy pollution industry from 2011 to 2014 as the research objects, and studies the working mechanism of external pressures and top executives’ characteristics on level of environmental information disclosure (EDI). The results show that external pressures from government regulation and public opinion supervision significantly improve EDI; Top executives’ compensation affects EDI most, followed by top executives’ political connections; Top executives’ shareholding is slightly positively correlated with EDI; Enterprises with political connections receive more government regulation and public opinion supervision than those without; Top executives’ political connections weaken the effect of government regulation on EDI.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.003
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.012
Threshold uncertainty score0.023

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.003
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.002
Science and technology studies0.0010.000
Scholarly communication0.0010.001
Open science0.0000.001
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0010.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.042
GPT teacher head0.272
Teacher spread0.230 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations4
Published2017
Admission routes1
Has abstractyes

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