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Communication via responsibility reporting and its effect on firm value in Finland
16 references·16 citing·49 second hopsampled
Communication via responsibility reporting and its effect on firm value in Finland (2010)Communication via responsibility reportin…Financial statement analysis and security valuation (2013)Financial statement analysis …Does it really pay to be green? Determinants and consequences of proactive environmental strategies (2010)Does it really pay to be gree…Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Revisiting the relation betwe…The market for virtue: the potential and limits of corporate social responsibility (2006)The market for virtue: the po…The link between competitive advantage and corporate social responsibility (2006)The link between competitive …Corporate Social and Financial Performance: A Meta-Analysis (2003)Corporate Social and Financia…Inefficient Markets: An Introduction to Behavioral Finance (2002)Inefficient Markets: An Intro…Corporate Social Responsibility in Europe and the U.S.: Insights from Businesses’ Self-presentations (2002)Corporate Social Responsibili…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Capital markets research in accounting (2001)Capital markets research in a…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Corporate Social Performance and Corporate Financial Performance Debate (1997)The Corporate Social Performa…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…The Impact of Environmental Management on Firm Performance (1996)The Impact of Environmental M…DOES IT PAY TO BE GREEN? AN EMPIRICAL EXAMINATION OF THE RELATIONSHIP BETWEEN EMISSION REDUCTION AND FIRM PERFORMANCE (1996)DOES IT PAY TO BE GREEN? AN E…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Sustainability reporting scholarly research: a bibliometric review and a future research agenda (2023)Sustainability reporting scho…Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020)Integrated reporting of envir…Does the EU Directive on non‐financial information influence the value relevance of ESG disclosure? Italian evidence (2020)Does the EU Directive on non‐…The value relevance of environmental, social, and governance disclosure: Evidence from Dow Jones Sustainability World Index listed companies (2019)The value relevance of enviro…Moderating effect of firm size on the influence of corporate social responsibility in the economic performance of micro-, small- and medium-sized enterprises (2019)Moderating effect of firm siz…Are corporate social responsibility (CSR) initiatives such as sustainable development and environmental policies value enhancing or window dressing? (2018)Are corporate social responsi…The contents of assurance statements for sustainability reports and information asymmetry (2016)The contents of assurance sta…The influence of corporate social responsibility disclosure on share prices (2015)The influence of corporate so…A fuzzy analytic hierarchy process method to support materiality assessment in sustainability reporting (2015)A fuzzy analytic hierarchy pr…CSR reporting practices of Eurozone companies (2014)CSR reporting practices of Eu…Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms (2014)Corporate social responsibili…The Value Relevance of Reputation for Sustainability Leadership (2013)The Value Relevance of Reputa…The value relevance of corporate responsibility reporting: South African evidence (2012)The value relevance of corpor…Do Investors Value Sustainability Reports? A Canadian Study (2012)Do Investors Value Sustainabi…Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value (2011)Corporate Social Reporting in…Corporate Social Responsibility and Financial Performance: An Empirical Analysis on Greek Companies (2010)Corporate Social Responsibili…A resource‐based view of the firm (1984)Firm Resources and Sustained Competitive Advantage (1991)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Evolving sustainably: a longitudinal study of corporate sustainable development (2004)Firm resources and sustained competitive advantage (2004)Socioemotional Wealth in Family Firms (2012)Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms (1985)Valuation effects of security offerings and the issuance process (1986)It's not Easy Being Green (1994)Relationships between operational practices and performance among early adopters of green supply chain management practices in Chinese manufacturing enterprises (2004)Do green supply chains lead to competitiveness and economic performance? (2005)Corporate green bonds (2021)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)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)Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Earnings management and investor protection: an international comparison (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Three-Dimensional Conceptual Model of Corporate Performance (1979)CORPORATE SOCIAL RESPONSIBILITY AND FIRM FINANCIAL PERFORMANCE. (1988)Corporate Social Performance Revisited (1991)The role of environmental disclosures as tools of legitimacy: A research note (2006)Stakeholder influence capacity and the variability of financial returns to corporate social responsibility (2007)Corporate responsibility and financial performance: the role of intangible resources (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)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)Judgment under Uncertainty: Heuristics and Biases (1974)Common risk factors in the returns on stocks and bonds (1993)Econometrics of Event Studies**We thank Espen Eckbo, Jon Lewellen, Adam Kolasinski, and Jay Ritter for insightful comments, and Irfan Safdar and Alan Wancier for research assistance. (2007)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Investor Inattention and Friday Earnings Announcements (2009)Barriers analysis for green supply chain management implementation in Indian industries using analytic hierarchy process (2013)Country-level institutions, firm value, and the role of corporate social responsibility initiatives (2016)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)
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References

  • 2003Corporate Social and Financial Performance: A Meta-Analysis7,627 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis3,357 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1996The Impact of Environmental Management on Firm Performance2,729 cited
  • 2001Capital markets research in accounting2,575 cited
  • 1997The Corporate Social Performance and Corporate Financial Performance Debate2,285 cited
  • 1996DOES IT PAY TO BE GREEN? AN EMPIRICAL EXAMINATION OF THE RELATIONSHIP BETWEEN EMISSION REDUCTION AND FIRM PERFORMANCE1,948 cited
  • 2006The link between competitive advantage and corporate social responsibility1,870 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2002Corporate Social Responsibility in Europe and the U.S.: Insights from Businesses’ Self-presentations1,406 cited
  • 2006The market for virtue: the potential and limits of corporate social responsibility1,344 cited
  • 2002Inefficient Markets: An Introduction to Behavioral Finance

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1,293 cited
  • 2013Financial statement analysis and security valuation1,250 cited
  • 2010Does it really pay to be green? Determinants and consequences of proactive environmental strategies1,079 cited
  • Cited by

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    • 2015A fuzzy analytic hierarchy process method to support materiality assessment in sustainability reporting229 cited
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    • 2012The value relevance of corporate responsibility reporting: South African evidence190 cited
    • 2015The influence of corporate social responsibility disclosure on share prices179 cited
    • 2020Does the EU Directive on non‐financial information influence the value relevance of ESG disclosure? Italian evidence177 cited
    • 2011Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value175 cited
    • 2020Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?175 cited
    • 2023Sustainability reporting scholarly research: a bibliometric review and a future research agenda173 cited
    • 2019The value relevance of environmental, social, and governance disclosure: Evidence from Dow Jones Sustainability World Index listed companies168 cited
    • 2014CSR reporting practices of Eurozone companies165 cited
    • 2018Are corporate social responsibility (CSR) initiatives such as sustainable development and environmental policies value enhancing or window dressing?162 cited
    • 2016The contents of assurance statements for sustainability reports and information asymmetry161 cited
    • 2010Corporate Social Responsibility and Financial Performance: An Empirical Analysis on Greek Companies150 cited
    • 2014Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms149 cited