Author(s)

Cheng Ya, Luo Huawei, Zhang Diya

Corresponding Author

Luo Huawei

Abstract

Based on the analysis of the sample data of 56 A-share mining listed companies in Shanghai and Shenzhen Stock Exchanges from 2014 to 2016, this paper explores the impact of the quality of carbon information disclosure, the nature of property rights and the relationship between enterprise values. The study found that the quality of carbon information disclosure of listed companies in China's mining industry is generally not high, and its quality is significantly positively correlated with corporate value. Further research found that such effects are more significant in state-owned enterprises.

Keywords

Carbon information disclosure; enterprise value; nature of property rights; regulatory effect