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Table 1.

Carbon disclosure indicators.

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Table 2.

Description of variables.

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Table 3.

Descriptive statistics.

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Table 4.

Correlation analysis.

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Table 5.

Carbon disclosure and corporate financial performance.

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Table 6.

Instrumental variables regression results.

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Table 7.

Robustness test results.

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Table 8.

Channel tests.

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Table 9.

Heterogeneity test.

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