Article2021

The impact of air pollution on financial reporting quality: evidence from China

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Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting Corporate Governance and Financial Management

Abstract

Abstract In this study, we investigate whether the unpleasant mood of managers caused by air pollution leads to poorer decision‐making quality. Using a sample of 9,282 firm‐year observations from 2014 to 2017 in China, we show that (i) the mood of managers becomes more negative as air quality decreases; and (ii) there is a negative relation between air pollution and financial reporting quality. Furthermore, this association is stronger for firms with (i) weaker corporate governance; and (ii) top management teams with a lower average age, fewer females and a lower average educational level. Our results hold through various robustness tests.

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References

1984Upper Echelons: The Organization as a Reflection of Its Top Managers 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2007Upper Echelons Theory: An Update 2003Earnings management and corporate governance: the role of the board and the audit committee 2010The financial reporting environment: Review of the recent literature

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