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A theory of environmental risk disclosure

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References

1982Strategic Information Transmission4,289 cited
1983Discretionary disclosure3,477 cited
1987Signaling Games and Stable Equilibria3,227 cited
1981Good News and Bad News: Representation Theorems and Applications3,198 cited
1981The Informational Role of Warranties and Private Disclosure about Product Quality2,491 cited
1985Disclosure of Nonproprietary Information1,923 cited
1986Information quality and the valuation of new issues1,180 cited
1985Optimal Release of Information By Firms1,105 cited
1986Relying on the Information of Interested Parties1,080 cited
1997Information As Regulation: The Effect of Community Right to Know Laws on Toxic Emissions831 cited
1990Voluntary disclosure with a strategic opponent761 cited
1986Why do managers voluntarily release earnings forecasts?575 cited
1998Toxics Release Information: A Policy Tool for Environmental Protection431 cited
2000Credibility of Voluntary Disclosure345 cited
1990Strategic Information Revelation338 cited
1986Signalling by direct disclosure under asymmetric information

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298 cited

Cited by

2015Sustainability reporting: external motivators and internal facilitators98 cited
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2013Risk disclosure during the global financial crisis79 cited
2013Sustainability reporting: The role of “Search”, “Experience” and “Credence” information74 cited
2014Voluntary Assurance of Voluntary CSR Disclosure70 cited
2015Does environmental performance affect companies’ environmental disclosure?69 cited
2020Economic impacts of ISO 14001 certification in China and the moderating role of firm size and age66 cited
2018Determinants of Conflict Minerals Disclosure Under the Dodd–Frank Act58 cited
2022Corporate social responsibility disclosure on Twitter: Signalling or greenwashing? Evidence from the UK56 cited
2015The effect of environmental performance and preference disclosure on financial performance: Empirical evidence from unbalanced panel data of heavy-pollution industries in China49 cited
2015The Effects of Climate Change Policy on the Business Community: A Corporate Environmental Accounting Perspective44 cited
2015Corporate environmental sustainability disclosures and environmental risk43 cited
2014Does corporate governance enhance the appreciation of mandatory environmental disclosure by financial markets?41 cited
2019The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China39 cited
2016Voluntary Corporate Social Responsibility Reporting: A Study of Early and Late Reporter Motivations and Outcomes36 cited
2011The Effect of Board Size and Board Composition on Firms Corporate Environmental Disclosure: A Study of Selected Firms in Nigeria34 cited