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Revisiting the Relation between Environmental Performance and Environmental Disclosure: An Empirical Analysis
16 references·16 citing·34 second hopsampled
Revisiting the Relation between Environmental Performance and Environmental Disclosure: An Empirical Analysis (2006)Revisiting the Relation between Environme…TALKING TRASH: LEGITIMACY, IMPRESSION MANAGEMENT, AND UNSYSTEMATIC RISK IN THE CONTEXT OF THE NATURAL ENVIRONMENT. (2004)TALKING TRASH: LEGITIMACY, IM…The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)The relations among environme…The relation between environmental performance and environmental disclosure: a research note (2002)The relation between environm…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…A Guide to Modern Econometrics (2000)A Guide to Modern EconometricsStock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Corporate social and environmental reporting (1995)Corporate social and environm…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory (1992)Intra-industry environmental …Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …An evaluation of environmental disclosures made in corporate annual reports (1982)An evaluation of environmenta…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Firm-specific climate risk and market valuation (2024)Firm-specific climate risk an…The role of audit committee attributes in corporate sustainability reporting (2019)The role of audit committee a…The impact of board gender diversity on corporate social responsibility in the Arab Gulf states (2019)The impact of board gender di…Materiality analysis in sustainability and integrated reports (2019)Materiality analysis in susta…Does CEO power moderate the link between ESG performance and financial performance? (2019)Does CEO power moderate the l…Determinants of GRI-based sustainability reporting: evidence from an emerging economy (2019)Determinants of GRI-based sus…The associations between environmental disclosures with financial performance, environmental performance, and firm value (2018)The associations between envi…Corporate governance and carbon transparency: Australian experience (2018)Corporate governance and carb…Does corporate governance shape the relationship between corporate social responsibility and financial performance? (2017)Does corporate governance sha…Can board gender diversity promote corporate social performance? (2017)Can board gender diversity pr…An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance (2015)An Integrated Model to Explai…Sustainability report and bank valuation: evidence from E uropean stock markets (2013)Sustainability report and ban…Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings (2013)Discretionary compliance with…Disclosure Measurement in the Empirical Accounting Literature - A Review Article. (2010)Disclosure Measurement in the…Social disclosure rating system for assessing firms' CSR reports (2009)Social disclosure rating syst…Greenwash: Corporate Environmental Disclosure Under Threat of Audit (2006)Greenwash: Corporate Environm…Sociological Paradigms and Organizational Analysis. (1983)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)Images of Organization (1986)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Stakeholder Theory: The State of the Art (2010)The Circular Economy: An Interdisciplinary Exploration of the Concept and Application in a Global Context (2015)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Specification Tests in Econometrics (1978)Why Firms Voluntarily Disclose Bad News (1994)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)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The role of information and financial reporting in corporate governance and debt contracting (2010)The effect of institutional ownership on firm transparency and information production (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Toward a New Conception of the Environment-Competitiveness Relationship (1995)The role of environmental disclosures as tools of legitimacy: A research note (2006)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Managing Resources: Linking Unique Resources, Management, and Wealth Creation in Family Firms (2003)R2 around the world: New theory and new tests☆ (2005)Over-investment of free cash flow (2006)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1995Corporate social and environmental reporting3,320 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach2,079 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2000A Guide to Modern Econometrics1,762 cited
  • 2004TALKING TRASH: LEGITIMACY, IMPRESSION MANAGEMENT, AND UNSYSTEMATIC RISK IN THE CONTEXT OF THE NATURAL ENVIRONMENT.1,715 cited
  • 1992Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory

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1,493 cited
  • 2002The relation between environmental performance and environmental disclosure: a research note1,490 cited
  • 1982An evaluation of environmental disclosures made in corporate annual reports1,112 cited
  • Cited by

    • 2006Greenwash: Corporate Environmental Disclosure Under Threat of Audit267 cited
    • 2018The associations between environmental disclosures with financial performance, environmental performance, and firm value252 cited
    • 2024Firm-specific climate risk and market valuation220 cited
    • 2019The role of audit committee attributes in corporate sustainability reporting214 cited
    • 2019Materiality analysis in sustainability and integrated reports213 cited
    • 2017Does corporate governance shape the relationship between corporate social responsibility and financial performance?208 cited
    • 2019The impact of board gender diversity on corporate social responsibility in the Arab Gulf states202 cited
    • 2015An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance195 cited
    • 2019Does CEO power moderate the link between ESG performance and financial performance?195 cited
    • 2019Determinants of GRI-based sustainability reporting: evidence from an emerging economy184 cited
    • 2017Can board gender diversity promote corporate social performance?162 cited
    • 2013Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings158 cited
    • 2018Corporate governance and carbon transparency: Australian experience157 cited
    • 2010Disclosure Measurement in the Empirical Accounting Literature - A Review Article.148 cited
    • 2013Sustainability report and bank valuation: evidence from E uropean stock markets143 cited
    • 2009Social disclosure rating system for assessing firms' CSR reports141 cited