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The information content of corporate social responsibility disclosure in Europe: an institutional perspective
16 references·16 citing·43 second hopsampled
The information content of corporate social responsibility disclosure in Europe: an institutional perspective (2020)The information content of corporate soci…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …The law and economics of self-dealing (2008)The law and economics of self…“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility (2008)“Implicit” and “Explicit” CSR…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Corporate Social and Financial Performance: A Meta-Analysis (2003)Corporate Social and Financia…Introduction (2002)IntroductionVarieties of Capitalism (2001)Varieties of CapitalismInformation asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Production, Information Costs and Economic Organization (1996)Production, Information Costs…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The Cultural Relativity of Organizational Practices and Theories (1983)The Cultural Relativity of Or…Discretionary disclosure (1983)Discretionary disclosureTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Nature of the Firm (1937)The Nature of the FirmTextual analysis of corporate sustainability reporting and corporate ESG scores (2024)Textual analysis of corporate…Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation? (2024)Regulating Sustainability Rep…Effect of mandatory sustainability performance disclosures on firm value: Evidence from listed European firms (2024)Effect of mandatory sustainab…The relationship between CSR disclosure and accounting conservatism: The role of state ownership (2023)The relationship between CSR …Environmental Accounting in the European Accounting Review : A Reflection (2023)Environmental Accounting in t…The role of sustainable corporate governance in mandatory sustainability reporting quality (2022)The role of sustainable corpo…The effects of the EU non-financial reporting directive on corporate social responsibility (2022)The effects of the EU non-fin…The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU) (2022)The Comparability of Non-Fina…Material sustainability information and reporting standards. Exploring the differences between GRI and SASB (2022)Material sustainability infor…Does mandatory CSR disclosure improve stock price informativeness? Evidence from China (2022)Does mandatory CSR disclosure…Corporate Sustainability Reporting in Europe: A Scoping Review (2022)Corporate Sustainability Repo…Corporate social responsibility disclosure: a topic-based approach (2022)Corporate social responsibili…Consequences of CSR reporting regulations worldwide: a review and research agenda (2022)Consequences of CSR reporting…Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors (2022)Climate Change Risk Disclosur…Corporate governance and voluntary disclosure of sustainability performance: the case of Jordan (2021)Corporate governance and volu…A Review of Green Accounting, Corporate Social Responsibility Disclosure, Financial Performance and Firm Value Literature (2021)A Review of Green Accounting,…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Economic Action and Social Structure: The Problem of Embeddedness (1985)Building Theory about Theory Building: What Constitutes a Theoretical Contribution? (2011)What drives corporate social performance? The role of nation-level institutions (2012)On the Foundations of Corporate Social Responsibility (2016)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Textual Analysis in Accounting and Finance: A Survey (2016)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Firm resources and sustained competitive advantage (2004)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)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)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Institutions, Institutional Change and Economic Performance (1990)Dynamic capabilities and strategic management (1997)How Institutions Evolve (2004)Taking ideas and discourse seriously: explaining change through discursive institutionalism as the fourth ‘new institutionalism’ (2010)Varieties of Capitalism (2015)Equilibrium Unemployment as a Worker Discipline Device (1986)Property Rights and the Nature of the Firm (1990)Comparative Economic Organization: The Analysis of Discrete Structural Alternatives (1991)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1937The Nature of the Firm23,826 cited
  • 1996Production, Information Costs and Economic Organization9,565 cited
  • 2001Varieties of Capitalism8,743 cited
  • 2003Corporate Social and Financial Performance: A Meta-Analysis7,627 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2008“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility4,559 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 2002Introduction3,817 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 1983Discretionary disclosure3,477 cited
  • 2009How does financial reporting quality relate to investment efficiency?

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3,211 cited
  • 1983The Cultural Relativity of Organizational Practices and Theories3,144 cited
  • Cited by

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    • 2022Material sustainability information and reporting standards. Exploring the differences between GRI and SASB111 cited
    • 2022Corporate Sustainability Reporting in Europe: A Scoping Review107 cited
    • 2021Corporate governance and voluntary disclosure of sustainability performance: the case of Jordan103 cited
    • 2022The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU)93 cited
    • 2022The role of sustainable corporate governance in mandatory sustainability reporting quality67 cited
    • 2022Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors59 cited
    • 2023The relationship between CSR disclosure and accounting conservatism: The role of state ownership58 cited
    • 2024Textual analysis of corporate sustainability reporting and corporate ESG scores53 cited
    • 2023Environmental Accounting in the European Accounting Review : A Reflection51 cited
    • 2022Does mandatory CSR disclosure improve stock price informativeness? Evidence from China47 cited
    • 2022Corporate social responsibility disclosure: a topic-based approach43 cited
    • 2021A Review of Green Accounting, Corporate Social Responsibility Disclosure, Financial Performance and Firm Value Literature41 cited
    • 2024Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?38 cited
    • 2024Effect of mandatory sustainability performance disclosures on firm value: Evidence from listed European firms35 cited