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Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information?
16 references·16 citing·35 second hopsampled
Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information? (2017)Sustainability assurance and cost of capi…Corporate social responsibility and access to finance (2013)Corporate social responsibili…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Does Corporate Social Respons…How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2009)How to do Xtabond2: An Introd…Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Revisiting the relation betwe…How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2007)How to do Xtabond2: An Introd…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Initial conditions and moment restrictions in dynamic panel data models (1998)Initial conditions and moment…Managing Legitimacy: Strategic and Institutional Approaches (1995)Managing Legitimacy: Strategi…Initial conditions and moment restrictions in dynamic panel data models (1995)Initial conditions and moment…Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Some Tests of Specification f…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Bid, ask and transaction pric…Auditor size and audit quality (1981)Auditor size and audit qualityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Firm environmental, social, governance and financial performance relationship contradictions: Insights from institutional environment mediation (2023)Firm environmental, social, g…The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members (2022)The role of the audit committ…Relationship between the Cost of Capital and Environmental, Social, and Governance Scores: Evidence from Latin America (2022)Relationship between the Cost…ESG, dividend payout policy and the moderating role of audit quality: Empirical evidence from Western Europe (2022)ESG, dividend payout policy a…The drivers of the integration of the sustainable development goals into the non‐financial information system: Individual and joint analysis of their influence (2021)The drivers of the integratio…How do digital natives perceive and react toward online advertising? Implications for SMEs (2021)How do digital natives percei…Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets (2021)Effects of Carbon Emissions, …The relationship between environmental management performance and financial performance of firms listed in the Alternative Investment Market (AIM) in the UK (2020)The relationship between envi…Sustainable environmental practices and financial performance: Evidence from listed small and medium‐sized enterprise in the United Kingdom (2020)Sustainable environmental pra…Determinants and consequences of corporate social responsibility assurance: a systematic review of archival research (2020)Determinants and consequences…Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors (2020)Assurance on CSR reports: imp…Is voluntary external assurance relevant for the valuation of environmental reporting by firms in environmentally sensitive industries? (2019)Is voluntary external assuran…Integrated reporting: The mediating role of the board of directors and investor protection on managerial discretion in munificent environments (2018)Integrated reporting: The med…Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers (2018)Ethical Issues in the Assuran…Current Trends within Social and Environmental Accounting Research: A Literature Review (2018)Current Trends within Social …Corporate social responsibility in family firms: A contingency approach (2018)Corporate social responsibili…Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Continuous Auctions and Insider Trading (1985)Investor Psychology and Security Market Under‐ and Overreactions (1998)Illiquidity and stock returns: cross-section and time-series effects (2002)The Nature of the Firm (1937)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Specification Tests in Econometrics (1978)Formulation and estimation of dynamic models using panel data (1982)Estimating Vector Autoregressions with Panel Data (1988)Econometric Analysis of Cross Section and Panel Data (2001)Biases in Dynamic Models with Fixed Effects (1981)Another look at the instrumental variable estimation of error-components models (1995)A finite sample correction for the variance of linear efficient two-step GMM estimators (2004)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts (1997)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Modes of Network Governance: Structure, Management, and Effectiveness (2007)The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice (2010)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)An Integrative Model Of Organizational Trust (1995)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2016)The Real Exchange Rate and Economic Growth (2008)Do women directors improve firm performance in China? (2013)Dealing with endogeneity bias: The generalized method of moments (GMM) for panel data (2018)The economic implications of corporate financial reporting (2005)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,662 cited
  • 1998Initial conditions and moment restrictions in dynamic panel data models23,556 cited
  • 1995Managing Legitimacy: Strategic and Institutional Approaches20,755 cited
  • 1995Initial conditions and moment restrictions in dynamic panel data models14,749 cited
  • 2009How to do Xtabond2: An Introduction to Difference and System GMM in Stata10,286 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1985Bid, ask and transaction prices in a specialist market with heterogeneously informed traders6,132 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,399 cited
  • 2013Corporate social responsibility and access to finance3,971 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis3,573 cited
  • 2010Does Corporate Social Responsibility Affect the Cost of Capital?

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3,502 cited
  • 2007How to do Xtabond2: An Introduction to Difference and System GMM in Stata2,679 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • Cited by

    • 2021How do digital natives perceive and react toward online advertising? Implications for SMEs210 cited
    • 2018Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers140 cited
    • 2022ESG, dividend payout policy and the moderating role of audit quality: Empirical evidence from Western Europe133 cited
    • 2020Sustainable environmental practices and financial performance: Evidence from listed small and medium‐sized enterprise in the United Kingdom114 cited
    • 2018Current Trends within Social and Environmental Accounting Research: A Literature Review105 cited
    • 2023Firm environmental, social, governance and financial performance relationship contradictions: Insights from institutional environment mediation105 cited
    • 2018Corporate social responsibility in family firms: A contingency approach103 cited
    • 2018Integrated reporting: The mediating role of the board of directors and investor protection on managerial discretion in munificent environments103 cited
    • 2021The drivers of the integration of the sustainable development goals into the non‐financial information system: Individual and joint analysis of their influence96 cited
    • 2022The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members91 cited
    • 2019Is voluntary external assurance relevant for the valuation of environmental reporting by firms in environmentally sensitive industries?88 cited
    • 2022Relationship between the Cost of Capital and Environmental, Social, and Governance Scores: Evidence from Latin America79 cited
    • 2020The relationship between environmental management performance and financial performance of firms listed in the Alternative Investment Market (AIM) in the UK78 cited
    • 2020Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors74 cited
    • 2020Determinants and consequences of corporate social responsibility assurance: a systematic review of archival research69 cited
    • 2021Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets68 cited