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Acheampong, A. 
ORCID: 0000-0002-9489-5751 and Elshandidy, T.,
2024.
Do social and environmental disclosures impact information asymmetry?
Economics Letters, 234: 111487.
ISSN 0165-1765
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1849079_Acheampong.pdf - Post-print Full-text access embargoed until 9 June 2025. Download (359kB) |
Official URL: https://doi.org/10.1016/j.econlet.2023.111487
Abstract
We examine the impact of social and environmental disclosures (SEDs) on information asymmetry. Employing data from 145 banks from 2005 to 2021 across 19 European (EU) countries. Our findings reveal that both SEDs reduce information asymmetry by increasing market liquidity. We further find that the observed impact of such disclosures is more pronounced for banks operating in countries that pay high attention to human development.
| Item Type: | Journal article | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Publication Title: | Economics Letters | ||||||||
| Creators: | Acheampong, A. and Elshandidy, T. | ||||||||
| Publisher: | Elsevier | ||||||||
| Date: | January 2024 | ||||||||
| Volume: | 234 | ||||||||
| ISSN: | 0165-1765 | ||||||||
| Identifiers: |
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| Divisions: | Schools > Nottingham Business School | ||||||||
| Record created by: | Jonathan Gallacher | ||||||||
| Date Added: | 19 Mar 2024 10:41 | ||||||||
| Last Modified: | 19 Mar 2024 10:41 | ||||||||
| URI: | https://irep.ntu.ac.uk/id/eprint/51108 |
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