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CSR Performance and the Readability of CSR Reports: Too Good to be True?
16 references·16 citing·50 second hopsampled
CSR Performance and the Readability of CSR Reports: Too Good to be True? (2017)CSR Performance and the Readability of CS…Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…Corporate Social Responsibility and Shareholder Reaction: The Environmental Awareness of Investors (2012)Corporate Social Responsibili…Greenwash: Corporate Environmental Disclosure under Threat of Audit (2011)Greenwash: Corporate Environm…Corporate governance and environmental performance: is there really a link? (2011)Corporate governance and envi…The New Political Role of Business in a Globalized World: A Review of a New Perspective on CSR and its Implications for the Firm, Governance, and Democracy (2010)The New Political Role of Bus…The effect of corporate governance on sustainability disclosure (2010)The effect of corporate gover…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Revisiting the relation betwe…Corporate social responsibility and firm performance: Investor preferences and corporate strategies (2007)Corporate social responsibili…Corporate Social Responsibility, Customer Satisfaction, and Market Value (2006)Corporate Social Responsibili…DOES STAKEHOLDER ORIENTATION MATTER? THE RELATIONSHIP BETWEEN STAKEHOLDER MANAGEMENT MODELS AND FIRM FINANCIAL PERFORMANCE. (1999)DOES STAKEHOLDER ORIENTATION …Managing Public Impressions: Environmental Disclosures in Annual Reports (1998)Managing Public Impressions: …Financial Distress and Corporate Performance (1994)Financial Distress and Corpor…On the Impossibility of Informationally Efficient Markets (1980)On the Impossibility of Infor…The Technique of Clear Writing. (1968)The Technique of Clear Writin…No End in Sight? A Greenwash Review and Research Agenda (2023)No End in Sight? A Greenwash …The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic (2022)The impact of audit committee…The effect of sustainable business practices on profitability. Accounting for strategic disclosure (2022)The effect of sustainable bus…Does ESG Disclosure Influence Firm Performance? (2022)Does ESG Disclosure Influence…Green, blue or black, but washing–What company characteristics determine greenwashing? (2021)Green, blue or black, but was…Board structure, financial performance, corporate social responsibility performance, CSR committee, and CEO duality: Disentangling the connection in healthcare (2021)Board structure, financial pe…The link among board characteristics, corporate social responsibility performance, and financial performance: Evidence from the hospitality and tourism industry (2020)The link among board characte…M anagerial entrenchment, corporate social responsibility, and earnings management (2020)M anagerial entrenchment, cor…Is corporate social responsibility reporting a tool of signaling or greenwashing? Evidence from the worldwide logistics sector (2020)Is corporate social responsib…Exploring the connections among CSR performance, reporting, and external assurance: Evidence from the hospitality and tourism industry (2020)Exploring the connections amo…Drivers and value-relevance of CSR performance in the logistics sector: A cross-country firm-level investigation (2020)Drivers and value-relevance o…Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone (2020)Do Corporate Social Responsib…CSR achievement, reporting, and assurance in the energy sector: Does economic development matter? (2020)CSR achievement, reporting, a…CEO ability and sustainability disclosures: The mediating effect of corporate social responsibility performance (2020)CEO ability and sustainabilit…The impact of corporate social responsibility on customer loyalty in hypermarkets: A new socially responsible strategy (2019)The impact of corporate socia…Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting (2019)Determinants of materiality d…The Presentation of Self in Everyday Life. 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Big questions, grand challenges, and the future of IB scholarship (2017)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Responsible Investing: The ESG-Efficient Frontier (2019)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Positive Accounting Theory (1985)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? 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References

  • 1980On the Impossibility of Informationally Efficient Markets5,122 cited
  • 2006Corporate Social Responsibility, Customer Satisfaction, and Market Value3,436 cited
  • 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis3,357 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1999DOES STAKEHOLDER ORIENTATION MATTER? THE RELATIONSHIP BETWEEN STAKEHOLDER MANAGEMENT MODELS AND FIRM FINANCIAL PERFORMANCE.2,490 cited
  • 2010The New Political Role of Business in a Globalized World: A Review of a New Perspective on CSR and its Implications for the Firm, Governance, and Democracy2,125 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 1998Managing Public Impressions: Environmental Disclosures in Annual Reports1,817 cited
  • 2012Corporate Social Responsibility and Shareholder Reaction: The Environmental Awareness of Investors1,742 cited
  • 1994Financial Distress and Corporate Performance1,660 cited
  • 1968The Technique of Clear Writing.1,641 cited
  • 2011Greenwash: Corporate Environmental Disclosure under Threat of Audit1,564 cited
  • 2007Corporate social responsibility and firm performance: Investor preferences and corporate strategies1,185 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts

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1,169 cited
  • 2011Corporate governance and environmental performance: is there really a link?1,165 cited
  • 2010The effect of corporate governance on sustainability disclosure1,087 cited
  • Cited by

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    • 2020Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone278 cited
    • 2020The link among board characteristics, corporate social responsibility performance, and financial performance: Evidence from the hospitality and tourism industry266 cited
    • 2023No End in Sight? A Greenwash Review and Research Agenda248 cited
    • 2021Green, blue or black, but washing–What company characteristics determine greenwashing?243 cited
    • 2021Board structure, financial performance, corporate social responsibility performance, CSR committee, and CEO duality: Disentangling the connection in healthcare231 cited
    • 2020Drivers and value-relevance of CSR performance in the logistics sector: A cross-country firm-level investigation216 cited
    • 2019Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting205 cited
    • 2022The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic198 cited
    • 2022The effect of sustainable business practices on profitability. Accounting for strategic disclosure146 cited
    • 2020Exploring the connections among CSR performance, reporting, and external assurance: Evidence from the hospitality and tourism industry140 cited
    • 2020M anagerial entrenchment, corporate social responsibility, and earnings management133 cited
    • 2020CEO ability and sustainability disclosures: The mediating effect of corporate social responsibility performance132 cited
    • 2020CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?132 cited
    • 2019The impact of corporate social responsibility on customer loyalty in hypermarkets: A new socially responsible strategy124 cited