IDEAS home Printed from https://ideas.repec.org/a/bla/bstrat/v29y2020i4p1666-1683.html
   My bibliography  Save this article

Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer

Author

Listed:
  • Lyton Chithambo
  • Ishmael Tingbani
  • Godfred Afrifa Agyapong
  • Ernest Gyapong
  • Isaac Sakyi Damoah

Abstract

The study sheds light on the extent to which various stakeholder pressures influence voluntary disclosure of greenhouse gas (GHG) emissions and how the impact is explained and moderated chief executive officer (CEO) characteristics of 215 FTSE 350 listed U.K. companies for the year 2011. The study developed a classification of GHG emission disclosure based on the guidelines of GHG Protocol, Department for Environment, Food and Rural Affairs, and Global Framework for Climate Risk Disclosure using content analysis. Evidence from the study suggests that some stakeholder pressure (regulatory, creditor, supplier, customer, and board control) positively impacts on GHG disclosure information by firms. We found that stakeholder pressure in the form of regulatory, mimetic, and shareholders pressure positively influenced the disclosure of GHG information. We also found that creditor pressure also had a significant negative relationship with GHG disclosure. Although CEO age had a direct negative effect on GHG voluntary disclosure, its moderation effect on stakeholder pressure influence on GHG disclosure was only significant on regulatory pressure.

Suggested Citation

  • Lyton Chithambo & Ishmael Tingbani & Godfred Afrifa Agyapong & Ernest Gyapong & Isaac Sakyi Damoah, 2020. "Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1666-1683, May.
    • Handle: RePEc:bla:bstrat:v:29:y:2020:i:4:p:1666-1683
    DOI: 10.1002/bse.2460
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/bse.2460
    Download Restriction: no
    File URL: https://libkey.io/10.1002/bse.2460?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Dang, Man & Henry, Darren & Hoang, Viet Anh Duong, 2017. "Target CEO age, ownership decisions, and takeover outcomes," Research in International Business and Finance, Elsevier, vol. 42(C), pages 769-783.
    2. Kristel Buysse & Alain Verbeke, 2003. "Proactive environmental strategies: a stakeholder management perspective," Strategic Management Journal, Wiley Blackwell, vol. 24(5), pages 453-470, May.
    3. Eric Abrahamson & Lori Rosenkopf, 1997. "Social Network Effects on the Extent of Innovation Diffusion: A Computer Simulation," Organization Science, INFORMS, vol. 8(3), pages 289-309, June.
    4. Matt Wegener & Fayez A. Elayan & Sandra Felton & Jingyu Li, 2013. "Factors Influencing Corporate Environmental Disclosures," Accounting Perspectives, John Wiley & Sons, vol. 12(1), pages 53-73, March.
    5. Yasir Shahab & Collins G. Ntim & Ye Chengang & Farid Ullah & Samuel Fosu, 2018. "Environmental policy, environmental performance, and financial distress in China: Do top management team characteristics matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1635-1652, December.
    6. Elizabeth Stanny & Kirsten Ely, 2008. "Corporate environmental disclosures about the effects of climate change," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(6), pages 338-348, November.
    7. Shanyong Wang & Jun Li & Dingtao Zhao, 2018. "Institutional Pressures and Environmental Management Practices: The Moderating Effects of Environmental Commitment and Resource Availability," Business Strategy and the Environment, Wiley Blackwell, vol. 27(1), pages 52-69, January.
    8. Cheng-Li Huang & Fan-Hua Kung, 2010. "Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan," Journal of Business Ethics, Springer, vol. 96(3), pages 435-451, October.
    9. Stephen Brammer & Andrew Millington, 2004. "The Development of Corporate Charitable Contributions in the UK: A Stakeholder Analysis," Journal of Management Studies, Wiley Blackwell, vol. 41(8), pages 1411-1434, December.
    10. Musteen, Martina & Barker III, Vincent L. & Baeten, Virginia L., 2006. "CEO attributes associated with attitude toward change: The direct and moderating effects of CEO tenure," Journal of Business Research, Elsevier, vol. 59(5), pages 604-612, May.
    11. Hisham Farag & Chris Mallin, 2016. "The Impact of the Dual Board Structure and Board Diversity: Evidence from Chinese Initial Public Offerings (IPOs)," Journal of Business Ethics, Springer, vol. 139(2), pages 333-349, December.
    12. Zona, Fabio, 2014. "Board leadership structure and diversity over CEO time in office: A test of the evolutionary perspective on Italian firms," European Management Journal, Elsevier, vol. 32(4), pages 672-681.
    13. Stephen Brammer & Stephen Pavelin, 2008. "Factors influencing the quality of corporate environmental disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 17(2), pages 120-136, February.
    14. Faizul Haque & Collins G Ntim, 2018. "Environmental Policy, Sustainable Development, Governance Mechanisms and Environmental Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 27(3), pages 415-435, March.
    15. Deegan, Craig & Blomquist, Christopher, 2006. "Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 343-372.
    16. Lopin Kuo & Chin‐Chen Yeh & Hui‐Cheng Yu, 2012. "Disclosure of Corporate Social Responsibility and Environmental Management: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(5), pages 273-287, September.
    17. Nicole Darnall & Irene Henriques & Perry Sadorsky, 2010. "Adopting Proactive Environmental Strategy: The Influence of Stakeholders and Firm Size," Journal of Management Studies, Wiley Blackwell, vol. 47(6), pages 1072-1094, September.
    18. Erin M. Reid & Michael W. Toffel, 2009. "Responding to public and private politics: corporate disclosure of climate change strategies," Strategic Management Journal, Wiley Blackwell, vol. 30(11), pages 1157-1178, November.
    19. Krishnamurti, Chandrasekhar & Velayutham, Eswaran, 2018. "The influence of board committee structures on voluntary disclosure of greenhouse gas emissions: Australian evidence," Pacific-Basin Finance Journal, Elsevier, vol. 50(C), pages 65-81.
    20. Freedman, Martin & Jaggi, Bikki, 2005. "Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries," The International Journal of Accounting, Elsevier, vol. 40(3), pages 215-232.
    21. Marianne Bertrand & Antoinette Schoar, 2003. "Managing with Style: The Effect of Managers on Firm Policies," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 118(4), pages 1169-1208.
    22. Andrew L. Friedman & Samantha Miles, 2002. "Developing Stakeholder Theory," Journal of Management Studies, Wiley Blackwell, vol. 39(1), pages 1-21, January.
    23. Mohamed H. Elmagrhi & Collins G. Ntim & Ahmed A. Elamer & Qingjing Zhang, 2019. "A study of environmental policies and regulations, governance structures, and environmental performance: The role of female directors," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 206-220, January.
    24. Stephen Brammer & Stephen Pavelin, 2006. "Voluntary Environmental Disclosures by Large UK Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7-8), pages 1168-1188.
    25. Stephen Brammer & Stephen Pavelin, 2006. "Voluntary Environmental Disclosures by Large UK Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7‐8), pages 1168-1188, September.
    26. J. Mahadeo & V. Oogarah-Hanuman & T. Soobaroyen, 2011. "A Longitudinal Study of Corporate Social Disclosures in a Developing Economy," Journal of Business Ethics, Springer, vol. 104(4), pages 545-558, December.
    27. Cho, Charles H. & Patten, Dennis M., 2007. "The role of environmental disclosures as tools of legitimacy: A research note," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 639-647.
    28. Magali Delmas & Michael W. Toffel, 2004. "Stakeholders and environmental management practices: an institutional framework," Business Strategy and the Environment, Wiley Blackwell, vol. 13(4), pages 209-222, July.
    29. Magali A. Delmas & Michael W. Toffel, 2008. "Organizational responses to environmental demands: opening the black box," Strategic Management Journal, Wiley Blackwell, vol. 29(10), pages 1027-1055, October.
    30. Andrea Liesen & Andreas G. Hoepner & Dennis M. Patten & Frank Figge, 2015. "Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(7), pages 1047-1074, September.
    31. Susan D. Krische, 2011. "Discussion of “Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practicesâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 28(4), pages 1180-1189, December.
    32. Chau, Gerald K. & Gray, Sidney J., 2002. "Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore," The International Journal of Accounting, Elsevier, vol. 37(2), pages 247-265.
    33. Carl J. Kock & Juan Santaló & Luis Diestre, 2012. "Corporate Governance and the Environment: What Type of Governance Creates Greener Companies?," Journal of Management Studies, Wiley Blackwell, vol. 49(3), pages 492-514, May.
    34. Michaela Rankin & Carolyn Windsor & Dina Wahyuni, 2011. "An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1037-1070, October.
    35. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    36. Carter, Craig R. & Kale, Rahul & Grimm, Curtis M., 2000. "Environmental purchasing and firm performance: an empirical investigation," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 36(3), pages 219-228, September.
    37. Canace, Thomas G. & Caylor, Marcus L. & Johnson, Peter M. & Lopez, Thomas J., 2010. "The effect of Regulation Fair Disclosure on expectations management: International evidence," Journal of Accounting and Public Policy, Elsevier, vol. 29(5), pages 403-423, September.
    38. Tauringana, Venancio & Chithambo, Lyton, 2015. "The effect of DEFRA guidance on greenhouse gas disclosure," The British Accounting Review, Elsevier, vol. 47(4), pages 425-444.
    39. Matolcsy, Zoltan & Shan, Yaowen & Seethamraju, Vinay, 2012. "The timing of changes in CEO compensation from cash bonus to equity-based compensation: Determinants and performance consequences," Journal of Contemporary Accounting and Economics, Elsevier, vol. 8(2), pages 78-91.
    40. Acero Fraile, Isabel & Alcalde Fradejas, Nuria, 2014. "Ownership structure and board composition in a high ownership concentration context," European Management Journal, Elsevier, vol. 32(4), pages 646-657.
    41. Erin Marie Reid & Michael W. Toffel, 2008. "Responding to Public and Private Politics: Corporate Disclosure of Climate Change Strategies," Harvard Business School Working Papers 09-019, Harvard Business School, revised Jun 2009.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Callan Harker & Maureen Hassall & Paul Lant & Nikodem Rybak & Paul Dargusch, 2022. "What Can Machine Learning Teach Us about Australian Climate Risk Disclosures?," Sustainability, MDPI, vol. 14(16), pages 1-22, August.
    2. Afrifa, Godfred Adjapong & Tingbani, Ishmael & Yamoah, Fred & Appiah, Gloria, 2020. "Innovation input, governance and climate change: Evidence from emerging countries," Technological Forecasting and Social Change, Elsevier, vol. 161(C).
    3. Ayman Hassan Bazhair & Saleh F. A. Khatib & Hamzeh Al Amosh, 2022. "Taking Stock of Carbon Disclosure Research While Looking to the Future: A Systematic Literature Review," Sustainability, MDPI, vol. 14(20), pages 1-24, October.
    4. Shoaib Aslam & Mohamed H. Elmagrhi & Ramiz Ur Rehman & Collins G. Ntim, 2021. "Environmental management practices and financial performance using data envelopment analysis in Japan: The mediating role of environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1655-1673, May.
    5. Taiwen Feng & Hongyan Sheng, 2023. "Identifying the equifinal configurations of prompting green supply chain integration and subsequent performance outcome," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5234-5251, December.
    6. Lyton Chithambo & Venancio Tauringana & Ishmael Tingbani & Laura Achiro, 2022. "Stakeholder pressure and greenhouses gas voluntary disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 159-172, January.
    7. Suresh Kumar Jakhar & Arijit Bhattacharya & Himanshu Rathore & Sachin Kumar Mangla, 2020. "Stakeholder pressure for sustainability: Can ‘innovative capabilities’ explain the idiosyncratic response in the manufacturing firms?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2635-2653, September.
    8. Simon L. Bager & Eric F. Lambin, 2020. "Sustainability strategies by companies in the global coffee sector," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3555-3570, December.
    9. Kuo-Cheng Kuo & Hsiao-Yun Yu & Wen-Min Lu & Thu-Thao Le, 2022. "Sustainability and Corporate Performance: Moderating Role of Environmental, Social, and Governance Investments in the Transportation Sector," Sustainability, MDPI, vol. 14(7), pages 1-21, March.
    10. Eduardo Schiehll & Sam Kolahgar, 2021. "Financial materiality in the informativeness of sustainability reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 840-855, February.
    11. Maida Hadziosmanovic & Shannon M. Lloyd & Anders Bjørn & Raymond L. Paquin & Nadine Mengis & H. Damon Matthews, 2022. "Using cumulative carbon budgets and corporate carbon disclosure to inform ambitious corporate emissions targets and long‐term mitigation pathways," Journal of Industrial Ecology, Yale University, vol. 26(5), pages 1747-1759, October.
    12. Kanwalroop K. Dhanda & Joseph Sarkis & Dileep G. Dhavale, 2022. "Institutional and stakeholder effects on carbon mitigation strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 782-795, March.
    13. Changrong Wang & Lufeng Gou & Xuemei Li, 2022. "Is Education Beneficial to Environmentally Friendly Behaviors? Evidence from CEOs," IJERPH, MDPI, vol. 19(18), pages 1-21, September.
    14. Maria Riegler & Anna M. Burton & Markus Scholz & Katharina de Melo, 2023. "Why companies team up for sustainable development: Antecedents of company engagement in business partnerships for sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4767-4781, November.
    15. Manuel Bueno‐Garcia & Alejandro Ortiz‐Perez & Elena Mellado‐Garcia, 2021. "Shareholders' environmental profile and its impact on firm's environmental proactivity: An institutional approach," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 374-387, January.
    16. Mohammad Badrul Muttakin & Dessalegn Getie Mihret & Tarek Rana, 2021. "Electoral system, corporate political donation, and carbon emission intensity: Cross‐country evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1767-1779, May.
    17. Juan Felipe Reyes‐Rodríguez & John Parm Ulhøi, 2022. "Justifying environmental sustainability in small‐ and medium‐sized enterprises: An analysis of complementary assets in the printing industry," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 59-75, January.
    18. Zola Berger‐Schmitz & Douglas George & Cameron Hindal & Richard Perkins & Maria Travaille, 2023. "What explains firms' net zero adoption, strategy and response?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5583-5601, December.
    19. Jill Atkins & Federica Doni & Andrea Gasperini & Sonia Artuso & Ilaria Torre & Lorena Sorrentino, 2023. "Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?," Journal of Business Ethics, Springer, vol. 185(3), pages 629-646, July.
    20. Rashedul Hasan & Mohammad Dulal Miah & M. Kabir Hassan, 2022. "The nexus between environmental and financial performance: Evidence from gulf cooperative council banks," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 2882-2907, November.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lyton Chithambo & Venancio Tauringana & Ishmael Tingbani & Laura Achiro, 2022. "Stakeholder pressure and greenhouses gas voluntary disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 159-172, January.
    2. Tauringana, Venancio & Chithambo, Lyton, 2015. "The effect of DEFRA guidance on greenhouse gas disclosure," The British Accounting Review, Elsevier, vol. 47(4), pages 425-444.
    3. Ishmael Tingbani & Lyton Chithambo & Venancio Tauringana & Nikolaos Papanikolaou, 2020. "Board gender diversity, environmental committee and greenhouse gas voluntary disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2194-2210, September.
    4. Florence Depoers & Thomas Jeanjean & Tiphaine Jérôme, 2016. "Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports," Journal of Business Ethics, Springer, vol. 134(3), pages 445-461, March.
    5. Antonio J. Mateo-Márquez & José M. González-González & Constancio Zamora-Ramírez, 2021. "Components of Countries’ Regulative Dimensions and Voluntary Carbon Disclosures," Sustainability, MDPI, vol. 13(4), pages 1-22, February.
    6. Mumtaheena Anwar & Sohanur Rahman & Md. Nurul Kabir, 2021. "Does national carbon pricing policy affect voluntary environmental disclosures? A global evidence," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 23(2), pages 211-244, April.
    7. María Consuelo Pucheta‐Martínez & Isabel Gallego‐Álvarez, 2018. "Environmental reporting policy and corporate structures: An international analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 788-798, September.
    8. Thomas Thijssens & Laury Bollen & Harold Hassink, 2015. "Secondary Stakeholder Influence on CSR Disclosure: An Application of Stakeholder Salience Theory," Journal of Business Ethics, Springer, vol. 132(4), pages 873-891, December.
    9. X. Meng & S. Zeng & C. Tam, 2013. "From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China," Journal of Business Ethics, Springer, vol. 116(1), pages 217-232, August.
    10. Faisal Faisal & Erika Dwi Andiningtyas & Tarmizi Achmad & Haryanto Haryanto & Wahyu Meiranto, 2018. "The content and determinants of greenhouse gas emission disclosure: Evidence from Indonesian companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1397-1406, November.
    11. Antonio J. Mateo‐Márquez & José M. González‐González & Constancio Zamora‐Ramírez, 2021. "The influence of countries' climate change‐related institutional profile on voluntary environmental disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1357-1373, February.
    12. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    13. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
    14. Fan, Hanlu & Tang, Qingliang & Pan, Lipeng, 2021. "An international study of carbon information asymmetry and independent carbon assurance," The British Accounting Review, Elsevier, vol. 53(1).
    15. Shinu Vig, 2024. "Environmental disclosures by Indian companies: role of board characteristics and board effectiveness," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 16-31, March.
    16. Zahra Borghei, 2021. "Carbon disclosure: a systematic literature review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5255-5280, December.
    17. Md Ali Arshad Chowdhury & Mohammad Morshedur Rahman & Mouri Dey & Syed Moudud-Ul-Huq & Sk Alamgir Hossain, 2023. "Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification," SAGE Open, , vol. 13(4), pages 21582440231, December.
    18. Thi H.H. Nguyen & Mohamed H. Elmagrhi & Collins G. Ntim & Yue Wu, 2021. "Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2313-2331, July.
    19. Breeda Comyns, 2016. "Determinants of GHG Reporting: An Analysis of Global Oil and Gas Companies," Journal of Business Ethics, Springer, vol. 136(2), pages 349-369, June.
    20. Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & John Amoah Kusi, 2017. "Determinants of environmental disclosures of listed firms in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-12, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:bstrat:v:29:y:2020:i:4:p:1666-1683. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1099-0836 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.