Name
From Green Views to Clear Views: Park Access and Financial Reporting Quality
Date & Time
Tuesday, July 7, 2026, 1:45 PM - 2:10 PM
Description
We examine whether access to nearby green space in the workplace environment influences financial reporting accuracy. Using a sample of Chinese listed firms from 2012 to 2022 and detailed geospatial data on public parks, we find that firms located close to parks are significantly less likely to issue financial restatements arising from internal statistical or recording errors. The effect is strongest for parks in close proximity and exhibits a clear distance-decay pattern. Cross-sectional analyses show that the effect is more pronounced in complex reporting environments, under greater external monitoring pressure, and when parks are more usable and surrounding greenery is of higher quality. The effect is contemporaneous and not driven by long-run exposure or by improvements in staff quality. Overall, our findings provide novel evidence that workplace environmental features shape financial reporting quality and identify access to nearby parks as an important, previously unexplored determinant of financial reporting quality.
Speakers
Keywords
Financial reporting quality; Environmental influences; Managerial cognition
Theme
INTERDISCIPLINARY
Author 1
Jiaxin Duan
Author 2
Yixin Wei
Author 3
Fangyi Yin