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Is voluntary external assurance relevant for the valuation of environmental reporting by firms in environmentally sensitive industries?
16 references·16 citing·41 second hopsampled
Is voluntary external assurance relevant for the valuation of environmental reporting by firms in environmentally sensitive industries? (2019)Is voluntary external assurance relevant …Does Corporate Social Responsibility Affect Information Asymmetry? (2016)Does Corporate Social Respons…Women on board: Does boardroom gender diversity affect firm risk? (2015)Women on board: Does boardroo…Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…Endogeneity and the dynamics of internal corporate governance (2012)Endogeneity and the dynamics …Assurance on Sustainability Reports: An International Comparison (2009)Assurance on Sustainability R…Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)Determinants of Corporate Soc…The role of environmental disclosures as tools of legitimacy: A research note (2006)The role of environmental dis…Factors influencing the quality of corporate environmental disclosure (2006)Factors influencing the quali…Understanding Interaction Models: Improving Empirical Analyses (2005)Understanding Interaction Mod…TALKING TRASH: LEGITIMACY, IMPRESSION MANAGEMENT, AND UNSYSTEMATIC RISK IN THE CONTEXT OF THE NATURAL ENVIRONMENT. (2004)TALKING TRASH: LEGITIMACY, IM…Evolving sustainably: a longitudinal study of corporate sustainable development (2004)Evolving sustainably: a longi…Introduction (2002)IntroductionManaging Public Impressions: Environmental Disclosures in Annual Reports (1998)Managing Public Impressions: …Initial conditions and moment restrictions in dynamic panel data models (1998)Initial conditions and moment…Initial conditions and moment restrictions in dynamic panel data models (1995)Initial conditions and moment…Determinants of corporate social responsibility disclosure: An application of stakeholder theory (1992)Determinants of corporate soc…Is the corporate financial strategy in the oil and gas sector affected by ESG dimensions? (2023)Is the corporate financial st…Determinants of sustainability reporting: A systematic literature review (2023)Determinants of sustainabilit…Determinants and financial consequences of environmental performance and reporting: A literature review of European archival research (2023)Determinants and financial co…Configurational analysis of corporate governance and corporate social responsibility reporting assurance: understanding the role of board and CSR committee (2023)Configurational analysis of c…The value relevance of sustainability reporting: does assurance and the type of assurer matter? (2022)The value relevance of sustai…Sustainability reporting in view of the European sustainable finance taxonomy: Is the financial sector ready to disclose circular economy? (2022)Sustainability reporting in v…Influence of Senior Executives Characteristics on Corporate Environmental Disclosures: A Bibliometric Analysis (2022)Influence of Senior Executive…How does the EU non‐financial directive affect the assurance market? (2022)How does the EU non‐financial…Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy (2022)Disclosure of key audit matte…Board characteristics and environmental disclosures: evidence from sensitive and non-sensitive industries of India (2022)Board characteristics and env…Factors influencing environment disclosure quality and the moderating role of corporate governance (2021)Factors influencing environme…Wise managers think about circular economy, wiser report and analyze it. Research of environmental reporting practices in EU manufacturing companies (2020)Wise managers think about cir…Research on extended external reporting assurance: Trends, themes, and opportunities (2020)Research on extended external…Impact of external assurance on corporate climate change disclosures: new evidence from Finland (2020)Impact of external assurance …Environmental disclosure effects on returns and market value (2020)Environmental disclosure effe…Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management? (2020)Economic development and CSR …The Presentation of Self in Everyday Life. 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(1978)CORPORATE SOCIAL RESPONSIBILITY AND FIRM FINANCIAL PERFORMANCE. (1988)Corporate social and environmental reporting (1995)Corporate responsibility and financial performance: the role of intangible resources (2009)Strategic management a stakeholder approach (2010)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Do women directors improve firm performance in China? (2013)Corporate social responsibility and stock price crash risk (2014)On the Foundations of Corporate Social Responsibility (2016)Funnel Plots in Meta-analysis (2004)Economic Inequality and Democratic Political Engagement (2008)Set-Theoretic Methods for the Social Sciences: A Guide to Qualitative Comparative Analysis (2012)Innovation and firm growth: Does firm age play a role? (2015)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)How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2009)Culture's Consequences: International Differences in Work-Related Values. (1983)Law and Finance (1998)Corporate Sustainability: First Evidence on Materiality (2016)Why and How Investors Use ESG Information: Evidence from a Global Survey (2017)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)
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References

  • 1998Initial conditions and moment restrictions in dynamic panel data models22,547 cited
  • 1995Initial conditions and moment restrictions in dynamic panel data models14,749 cited
  • 2005Understanding Interaction Models: Improving Empirical Analyses6,216 cited
  • 2002Introduction3,817 cited
  • 2012Endogeneity and the dynamics of internal corporate governance3,018 cited
  • 2004Evolving sustainably: a longitudinal study of corporate sustainable development2,890 cited
  • 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory2,324 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,916 cited
  • 1998Managing Public Impressions: Environmental Disclosures in Annual Reports1,817 cited
  • 2004TALKING TRASH: LEGITIMACY, IMPRESSION MANAGEMENT, AND UNSYSTEMATIC RISK IN THE CONTEXT OF THE NATURAL ENVIRONMENT.1,715 cited
  • 2009Assurance on Sustainability Reports: An International Comparison1,527 cited
  • 2008Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms1,337 cited
  • 2006Factors influencing the quality of corporate environmental disclosure

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952 cited
  • 2016Does Corporate Social Responsibility Affect Information Asymmetry?831 cited
  • 2015Women on board: Does boardroom gender diversity affect firm risk?811 cited
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    • 2022Board characteristics and environmental disclosures: evidence from sensitive and non-sensitive industries of India74 cited
    • 2020Impact of external assurance on corporate climate change disclosures: new evidence from Finland65 cited
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    • 2020Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management?56 cited
    • 2023Determinants and financial consequences of environmental performance and reporting: A literature review of European archival research55 cited
    • 2022Influence of Senior Executives Characteristics on Corporate Environmental Disclosures: A Bibliometric Analysis51 cited
    • 2022The value relevance of sustainability reporting: does assurance and the type of assurer matter?50 cited
    • 2023Determinants of sustainability reporting: A systematic literature review47 cited
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