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The Value Relevance of Financial and Non-Financial Environmental Reporting
16 references·16 citing·51 second hopsampled
The Value Relevance of Financial and Non-Financial Environmental Reporting (2009)The Value Relevance of Financial and Non-…Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)Environmental disclosure qual…The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)The relations among environme…Green and competitive (2003)Green and competitiveThe Stock Market Valuation of Research and Development Expenditures (2001)The Stock Market Valuation of…Social disclosure, financial disclosure and the cost of equity capital (2001)Social disclosure, financial …Does the Market Value Environmental Performance? (2001)Does the Market Value Environ…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…CORPORATE SOCIAL REPORTING PRACTICES IN WESTERN EUROPE: LEGITIMATING CORPORATE BEHAVIOUR? (1998)CORPORATE SOCIAL REPORTING PR…Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction (1998)Are Nonfinancial Measures Lea…A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY. (1997)A RESOURCE-BASED PERSPECTIVE …A Study of the Environmental Disclosure Practices of Australian Corporations (1996)A Study of the Environmental …Tightening Environmental Standards: The Benefit-Cost or the No-Cost Paradigm? (1995)Tightening Environmental Stan…Pollution as News: Media and Stock Market Reactions to the Toxics Release Inventory Data (1995)Pollution as News: Media and …Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Corporate social and environmental reporting (1995)Corporate social and environm…Determinants of corporate social responsibility disclosure: An application of stakeholder theory (1992)Determinants of corporate soc…Non-financial disclosures and sustainable development: A scientometric analysis (2022)Non-financial disclosures and…From talk to action: the effects of the non-financial reporting directive on ESG performance (2022)From talk to action: the effe…Routledge Handbook of Environmental Accounting (2021)Routledge Handbook of Environ…How do Stock Market Participants Value ESG Performance? Evidence from Middle Eastern and North African Countries (2021)How do Stock Market Participa…Unraveling the Complex Relationship between Environmental and Financial Performance ─── A Multilevel Longitudinal Analysis (2019)Unraveling the Complex Relati…A framework for the practice of corporate environmental responsibility in China (2019)A framework for the practice …The valuation relevance of environmental performance revisited: The moderating role of environmental provisions (2017)The valuation relevance of en…Are Firms that Contribute to Sustainable Development Valued by Investors? (2017)Are Firms that Contribute to …The value relevance of “assured” environmental disclosure (2016)The value relevance of “assur…Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms (2014)Corporate social responsibili…Sustainability report and bank valuation: evidence from E uropean stock markets (2013)Sustainability report and ban…The value relevance of social reporting: evidence from listed Italian companies (2012)The value relevance of social…Performance Financeira Corporativa e Performance Social Corporativa: desenvolvimento metodológico e contribuição teórica dos estudos empíricos (2012)Performance Financeira Corpor…Non‐financial Information About Sustainable Development and Environmental Policy in the Annual Reports of Listed Companies: Evidence from Italy and the UK (2012)Non‐financial Information Abo…Environmental performance accountability: planet, people, profits (2012)Environmental performance acc…The importance of corporate environmental reputation to investors (2010)The importance of corporate e…Sociological Paradigms and Organizational Analysis. 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(1986)A Natural-Resource-Based View of the Firm (1995)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)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1997A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY.4,813 cited
  • 1995Corporate social and environmental reporting3,320 cited
  • 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory2,324 cited
  • 2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach2,079 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1995Tightening Environmental Standards: The Benefit-Cost or the No-Cost Paradigm?1,748 cited
  • 2001The Stock Market Valuation of Research and Development Expenditures1,734 cited
  • 1998Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction1,609 cited
  • 1996A Study of the Environmental Disclosure Practices of Australian Corporations1,527 cited
  • 2001Does the Market Value Environmental Performance?1,403 cited
  • 1995Pollution as News: Media and Stock Market Reactions to the Toxics Release Inventory Data1,089 cited
  • 2005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?1,009 cited
  • 2003Green and competitive

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946 cited
  • 1998CORPORATE SOCIAL REPORTING PRACTICES IN WESTERN EUROPE: LEGITIMATING CORPORATE BEHAVIOUR?915 cited
  • 2001Social disclosure, financial disclosure and the cost of equity capital835 cited
  • Cited by

    • 2014Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms149 cited
    • 2013Sustainability report and bank valuation: evidence from E uropean stock markets143 cited
    • 2017The valuation relevance of environmental performance revisited: The moderating role of environmental provisions140 cited
    • 2019A framework for the practice of corporate environmental responsibility in China122 cited
    • 2021Routledge Handbook of Environmental Accounting96 cited
    • 2016The value relevance of “assured” environmental disclosure93 cited
    • 2010The importance of corporate environmental reputation to investors92 cited
    • 2012Environmental performance accountability: planet, people, profits92 cited
    • 2022From talk to action: the effects of the non-financial reporting directive on ESG performance91 cited
    • 2012Non‐financial Information About Sustainable Development and Environmental Policy in the Annual Reports of Listed Companies: Evidence from Italy and the UK91 cited
    • 2019Unraveling the Complex Relationship between Environmental and Financial Performance ─── A Multilevel Longitudinal Analysis86 cited
    • 2017Are Firms that Contribute to Sustainable Development Valued by Investors?84 cited
    • 2012Performance Financeira Corporativa e Performance Social Corporativa: desenvolvimento metodológico e contribuição teórica dos estudos empíricos83 cited
    • 2021How do Stock Market Participants Value ESG Performance? Evidence from Middle Eastern and North African Countries80 cited
    • 2012The value relevance of social reporting: evidence from listed Italian companies80 cited
    • 2022Non-financial disclosures and sustainable development: A scientometric analysis77 cited