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The impact of social responsibility disclosure and governance on financial analysts’ information environment
16 references·16 citing·40 second hopsampled
The impact of social responsibility disclosure and governance on financial analysts’ information environment (2014)The impact of social responsibility discl…Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Revisiting the relation betwe…To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation (2005)To Steal or Not to Steal: Fir…The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts (2005)The Association between Outsi…The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)The Association between Corpo…The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)The relations among environme…Corporate governance, investor protection, and performance in emerging markets (2003)Corporate governance, investo…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Managing Public Impressions: Environmental Disclosures in Annual Reports (1998)Managing Public Impressions: …Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Beyond Greening: Strategies for a Sustainable World. (1997)Beyond Greening: Strategies f…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…WHAT'S IN A NAME? REPUTATION BUILDING AND CORPORATE STRATEGY. (1990)WHAT'S IN A NAME? REPUTATION …Discretionary disclosure (1983)Discretionary disclosureReview of Psychometric theory (2nd ed.). (1979)Review of Psychometric theory…Towards sustainable development: The role of directors' international orientation and their diversity for non‐financial disclosure (2022)Towards sustainable developme…The Effect of the Characteristics and Activities of the Board of Directors on Sustainable Development Goal (SDG) Disclosures: Empirical Evidence from Southeast Asia (2021)The Effect of the Characteris…Stock market reactions to adverse ESG disclosure via media channels (2021)Stock market reactions to adv…Doing good in periods of high uncertainty: Economic policy uncertainty, corporate social responsibility, and analyst forecast error (2021)Doing good in periods of high…Corporate social responsibility performance and information asymmetry: The moderating role of analyst coverage (2021)Corporate social responsibili…Corporate social responsibility disclosure and information asymmetry: does boardroom attributes matter? (2021)Corporate social responsibili…Connecting the Dots: Do Financial Analysts Help Corporate Boards Improve Corporate Social Responsibility? (2021)Connecting the Dots: Do Finan…Environmental responsibility drives board structure and financial and governance performance: A cause and effect model with qualitative information (2020)Environmental responsibility …CSR and Firm Reputation from Employee Perspective (2020)CSR and Firm Reputation from …The determinants of companies’ levels of integration: Does one size fit all? (2019)The determinants of companies…R&D innovation indicator and its effects on the market. An empirical assessment from a financial perspective (2019)R&D innovation indicator and …CSR performance and annual report readability: evidence from France (2019)CSR performance and annual re…Corporate social responsibility and financial analysts: a review of the literature (2019)Corporate social responsibili…Analyst coverage and forecast accuracy when CSR reports improve stakeholder engagement: The Global Reporting Initiative‐International Finance Corporation disclosure strategy (2019)Analyst coverage and forecast…Board structure and environmental, social, and governance disclosure in Latin America (2018)Board structure and environme…Environmental and Social Disclosures and Firm Risk (2016)Environmental and Social Disc…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Judgment under Uncertainty: Heuristics and Biases (1974)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)ESG performance and firm value: The moderating role of disclosure (2017)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Toward a New Conception of the Environment-Competitiveness Relationship (1995)61. Capitalism and Freedom (2002)The role of environmental disclosures as tools of legitimacy: A research note (2006)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Law and Finance (1998)The Colors of Investors' Money: The Role of Institutional Investors Around the World (2007)Assurance on Sustainability Reports: An International Comparison (2009)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)How does financial reporting quality relate to investment efficiency? (2009)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)The financial reporting environment: Review of the recent literature (2010)Structural equation modeling in practice: A review and recommended two-step approach. (1988)Common method biases in behavioral research: A critical review of the literature and recommended remedies. (2003)A new criterion for assessing discriminant validity in variance-based structural equation modeling (2014)
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References

  • 1979Review of Psychometric theory (2nd ed.).11,466 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 1990WHAT'S IN A NAME? REPUTATION BUILDING AND CORPORATE STRATEGY.5,453 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis3,573 cited
  • 1983Discretionary disclosure3,477 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2003Corporate governance, investor protection, and performance in emerging markets2,227 cited
  • 2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach2,110 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1998Managing Public Impressions: Environmental Disclosures in Annual Reports1,817 cited
  • 1997Beyond Greening: Strategies for a Sustainable World.1,739 cited
  • 2005To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation1,583 cited

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2005
The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts
1,393 cited
  • 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
  • Cited by

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    • 2019CSR performance and annual report readability: evidence from France88 cited
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    • 2020Environmental responsibility drives board structure and financial and governance performance: A cause and effect model with qualitative information70 cited
    • 2019Analyst coverage and forecast accuracy when CSR reports improve stakeholder engagement: The Global Reporting Initiative‐International Finance Corporation disclosure strategy58 cited
    • 2021Doing good in periods of high uncertainty: Economic policy uncertainty, corporate social responsibility, and analyst forecast error55 cited
    • 2022Towards sustainable development: The role of directors' international orientation and their diversity for non‐financial disclosure53 cited
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    • 2021Connecting the Dots: Do Financial Analysts Help Corporate Boards Improve Corporate Social Responsibility?48 cited