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Relationship between environmental accounting information disclosure and enterprise value based on stakeholder theory
Published on 2025-07-10 by @OXFORD
Abstract: AbstractThe purpose of this study is to deeply analyze the impact of environmental accounting information disclosure (EAID) on corporate performance in order to fill the gaps in the current study. This study adopts stakeholder theory as guidance, constructs an evaluation index system for EAID, and combines multiple regression analysis to explore the impact of EAID on corporate performance. The results showed the environmental information disclosure index (EIDI) mean is 2.360, and the standard de[...]
Our summary: Relationship between environmental accounting information disclosure and enterprise value based on stakeholder theory. Impact of environmental accounting information disclosure on corporate performance. Evaluation index system for EAID and multiple regression analysis. Theoretical and practical guidance for enterprises on environmental responsibilities and sustainable development.
environmental accounting, information disclosure, enterprise value, stakeholder theory
Game-Theoretic Analysis of Policy Impacts in Competition Between Reverse Supply Chains Involving Traditional and E-Channels
Published on 2025-02-18 by Asra Aghaei, Fulin Cai, Teresa Wu @MDPI
Abstract: Smart cities aim to enhance the quality of life by advancing infrastructure, leveraging technology, and promoting sustainability, balancing environmental, societal, and economic needs for long-term efficiency. Given resource scarcity and environmental regulations, advanced supply chains play a crucial role in developing smart cities by adopting the circular economy concept, which emphasizes maximizing resource efficiency through recycling and remanufacturing. This study delves into the competiti[...]
Our summary: This study analyzes the competition between traditional and e-channels in reverse supply chains within the context of smart cities, focusing on economic and environmental outcomes under different policy settings. It highlights the importance of aligning economic and environmental goals through tailored strategies to optimize supply chain performance.
Game-Theoretic Analysis, Reverse Supply Chains, Circular Economy, Smart Cities
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