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    Assessing the impact of financing decisions and ownership structure on green accounting disclosure: evidence from developing economies

    This article has been retracted by the publisher

    Chang, G, Osei Agyemang, A ORCID logoORCID: https://orcid.org/0000-0001-6505-9079, Faruk Saeed, U and Adam, I ORCID logoORCID: https://orcid.org/0009-0001-0327-4133 (2024) Assessing the impact of financing decisions and ownership structure on green accounting disclosure: evidence from developing economies. Heliyon, 10 (5). e26672. ISSN 2405-8440 (Retracted)

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    Item Type: Article (Article)
    Peer-reviewed: Yes
    Date Deposited: 06 Nov 2024 10:04
    Publisher: Elsevier BV
    Additional Information: This article has been retracted. Please see Elsevier policy on article withdrawal (https://www.elsevier.com/about/policies-and-standards/article-withdrawal). Post-publication, an investigation conducted on behalf of the journal by Elsevier's Research Integrity & Publishing Ethics team discovered suspicious changes in authorship between the original submission and the revised version of this paper. During revision, the authors Guanghui Chang and Ibrahim Adam were added to the paper and two authors were removed from the paper. These changes were made without explanation and without exceptional approval by the journal editor, which is contrary to the journal policy on changes to authorship. The journal reached out to the authors for an explanation, but they failed to provide a satisfactory explanation to these changes. The journal has determined that the authorship and the findings of the article cannot be relied upon, and has decided to retract the article. The authors disagrees with the retraction and dispute the grounds for it.
    Divisions: Faculties > Business and Law
    Faculties > Business and Law > Finance and Economics
    Subject terms: Developing economies, Financing decision, Green accounting disclosure, Ownership structure, Sustainability performance
    Data Access Statement: Secondary data were extracted from the sample manufacturing firm's annual reports and financial statements. Majority of the data was sourced from the Refinitiv database.
    URI: https://e-space.mmu.ac.uk/id/eprint/636966
    DOI: https://doi.org/10.1016/j.heliyon.2024.e26672
    ISSN 2405-8440
    e-ISSN 2405-8440

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