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The value relevance of “assured” environmental disclosure

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2001Social disclosure, financial disclosure and the cost of equity capital835 cited

2005Disclosure Incentives and Effects on Cost of Capital around the World767 cited

Cited by

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2019Performance relevance of environmental and social disclosures72 cited
2024Environmental social and governance (ESG) disclosure motives for environmentally sensitive industry: an emerging economy perspective71 cited
2020Determinants and consequences of corporate social responsibility assurance: a systematic review of archival research69 cited
2020Impact of external assurance on corporate climate change disclosures: new evidence from Finland65 cited
2016Value Relevance of Stakeholder Engagement: The Influence of National Culture65 cited
2020Environmental disclosure effects on returns and market value57 cited
2017The value relevance of environmental performance: evidence from Indonesia55 cited
2019Sustainability Accounting, Management and Policy Journal’s contributions to corporate social responsibility disclosure research55 cited
2022Walking the talk, but above all, talking the walk: Looking green for market stakeholder engagement52 cited
2022The value relevance of sustainability reporting: does assurance and the type of assurer matter?50 cited
2019Do environmental responsibility views influence investors’ use of environmental performance and assurance information?50 cited