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Distance and government resource allocation: from the perspective of environmental information disclosure policy change

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  • Sheng Yao
  • Shiyi Li

Abstract

This article investigates the relationship between environmental information and government resources and focuses on the moderate effect of distance. The results show that (1) the promulgation and implementation of the Measures for the Disclosure of Environmental Information (MDEI) can improve the level and quality of environmental information and then increase resource allocation and (2), after the MDEI are issued, distance has a significant negative moderate effect on the positive impact of MDEI, and the negative moderate effect of distance is more significant in low GDP and marketization regions, high-polluting industries and firms audited by the non-Big 4 accounting firms.

Suggested Citation

  • Sheng Yao & Shiyi Li, 2018. "Distance and government resource allocation: from the perspective of environmental information disclosure policy change," Applied Economics, Taylor & Francis Journals, vol. 50(54), pages 5893-5902, November.
    • Handle: RePEc:taf:applec:v:50:y:2018:i:54:p:5893-5902
    DOI: 10.1080/00036846.2018.1488072
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    Cited by:

    1. Xiangan Ding & Ying Qu & Mohsin Shahzad, 2019. "The Impact of Environmental Administrative Penalties on the Disclosure of Environmental Information," Sustainability, MDPI, vol. 11(20), pages 1-24, October.
    2. Linyan Fan & Sheng Yao, 2022. "Analyst Site Visits and Corporate Environmental Information Disclosure: Evidence from China," IJERPH, MDPI, vol. 19(23), pages 1-21, December.
    3. Lingling Pan & Sheng Yao, 2021. "Does central environmental protection inspection enhance firms’ environmental disclosure? Evidence from China," Growth and Change, Wiley Blackwell, vol. 52(3), pages 1732-1760, September.

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