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Non‐financial disclosure and information asymmetry: A stakeholder view on US listed firms
16 references·10 citing·46 second hop
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(2021)CEO characteristics and envir…Positive Accounting Theory (1985)Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Towards a Positive Theory of the Determination of Accounting Standards. (1978)CORPORATE SOCIAL RESPONSIBILITY AND FIRM FINANCIAL PERFORMANCE. 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this work references cited by second hop

References

  • 1995A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance7,851 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2010Strategic Management4,529 cited
  • 1984Econometric Models for Count Data with an Application to the Patents-R & D Relationship3,391 cited
  • 2001Essays on disclosure2,478 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory2,324 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 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
  • 1994Market liquidity and volume around earnings announcements1,786 cited
  • 2007Information Asymmetry and Financing Arrangements: Evidence from Syndicated Loans1,572 cited
  • 1999Exploring the reliability of social and environmental disclosures content analysis1,425 cited
  • 1996Accounting and accountability : changes and challenges in corporate social and environmental reporting1,253 cited
  • 2002Internal organisational factors influencing corporate social and ethical reporting

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1,098 cited
  • 1995Constructing a research database of social and environmental reporting by UK companies1,092 cited
  • 2009The Debate over Doing Good: Corporate Social Performance, Strategic Marketing Levers, and Firm-Idiosyncratic Risk962 cited
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    • 2022Going Deeper into the S of ESG: A Relational Approach to the Definition of Social Responsibility76 cited
    • 2022Digital reputation and firm performance: The moderating role of firm orientation towards sustainable development goals (SDGs)69 cited
    • 2021CEO characteristics and environmental disclosure of listed firms in an emerging economy: Does sustainability reporting format matter?50 cited
    • 2021Reporting quality and financial leverage: Are qualitative characteristics or earnings quality more important? Evidence from an emerging bank-based economy47 cited
    • 2023The Development of Fintech and SME Innovation: Empirical Evidence from China35 cited
    • 2023Sustainability reporting: Current state and challenges34 cited
    • 2024Stock market reaction to mandatory sustainability reporting: Does carbon‐intensity and environmental, social, and governance reputation matter?31 cited
    • 2023Complements, substitutes or neither? A review of the relation between corporate social responsibility and corporate tax avoidance29 cited
    • 2023Impact of various structural attributes on B2B sustainability positioning12 cited