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Does Clan Culture Promote Corporate Natural Resource Disclosure? Evidence from Chinese Natural Resource-Based Listed Companies.

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Title: Does Clan Culture Promote Corporate Natural Resource Disclosure? Evidence from Chinese Natural Resource-Based Listed Companies.
Authors: Tang, Yongjun1 (AUTHOR), Li, Qi1 (AUTHOR), Zhou, Fen2 (AUTHOR) 9120171033@nufe.edu.cn, Sun, Mingjia1 (AUTHOR)
Source: Journal of Business Ethics. Jun2024, Vol. 192 Issue 1, p167-190. 24p.
Subject Terms: *Corporate culture, *Disclosure, Natural resources, Executives, Business enterprises
Geographic Terms: China
Abstract: With the problems of climate warming and ecological destruction becoming more and more serious, natural risks have attracted more and more attention, and corporate natural resource disclosure has gradually become a focal topic in academia. Therefore, based on the institutional theory and the upper echelon theory, this study selects 348 Chinese natural resource-based listed companies in Shanghai and Shenzhen stock markets from 2014 to 2021 as samples to investigate the influence of clan culture on corporate natural resource disclosure and the moderating effect of natural resource endowment on the relationship between the two, and analyzes the heterogeneity from the two aspects of the workplace and growth experience of corporate executives. The results indicate that clan culture has a significant positive effect on corporate natural resource disclosure. Natural resource endowment can negatively moderate the effect of clan culture on corporate natural resource disclosure. The positive effect of clan culture on the quality of corporate natural resource disclosure is significant when executives work in their birthplace or are born before the Cultural Revolution, but it is not significant when executives do not work in their birthplace or are born after the Cultural Revolution. These findings help to extend the analysis of the influence of informal institutions on information disclosure, providing a reference for future research on natural resource disclosure and informal institutions in developing countries. [ABSTRACT FROM AUTHOR]
Copyright of Journal of Business Ethics is the property of Springer Nature and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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  Data: Does Clan Culture Promote Corporate Natural Resource Disclosure? Evidence from Chinese Natural Resource-Based Listed Companies.
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+Business+Ethics%22">Journal of Business Ethics</searchLink>. Jun2024, Vol. 192 Issue 1, p167-190. 24p.
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  Data: *<searchLink fieldCode="DE" term="%22Corporate+culture%22">Corporate culture</searchLink><br />*<searchLink fieldCode="DE" term="%22Disclosure%22">Disclosure</searchLink><br /><searchLink fieldCode="DE" term="%22Natural+resources%22">Natural resources</searchLink><br /><searchLink fieldCode="DE" term="%22Executives%22">Executives</searchLink><br /><searchLink fieldCode="DE" term="%22Business+enterprises%22">Business enterprises</searchLink>
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  Data: With the problems of climate warming and ecological destruction becoming more and more serious, natural risks have attracted more and more attention, and corporate natural resource disclosure has gradually become a focal topic in academia. Therefore, based on the institutional theory and the upper echelon theory, this study selects 348 Chinese natural resource-based listed companies in Shanghai and Shenzhen stock markets from 2014 to 2021 as samples to investigate the influence of clan culture on corporate natural resource disclosure and the moderating effect of natural resource endowment on the relationship between the two, and analyzes the heterogeneity from the two aspects of the workplace and growth experience of corporate executives. The results indicate that clan culture has a significant positive effect on corporate natural resource disclosure. Natural resource endowment can negatively moderate the effect of clan culture on corporate natural resource disclosure. The positive effect of clan culture on the quality of corporate natural resource disclosure is significant when executives work in their birthplace or are born before the Cultural Revolution, but it is not significant when executives do not work in their birthplace or are born after the Cultural Revolution. These findings help to extend the analysis of the influence of informal institutions on information disclosure, providing a reference for future research on natural resource disclosure and informal institutions in developing countries. [ABSTRACT FROM AUTHOR]
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  Data: <i>Copyright of Journal of Business Ethics is the property of Springer Nature and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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        Value: 10.1007/s10551-023-05515-9
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              Text: Jun2024
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