SZodixStudyAcademic Library
DashboardShelvesOpen accessMy libraryInboxNotesWriteLearnAlerts
More
Ask your libraryNotificationsQuick citeReview
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?
16 references·3 citing·45 second hop
Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets? (2021)Is voluntary International Integrated Rep…Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…The effect of corporate governance on sustainability disclosure (2010)The effect of corporate gover…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital (2004)PE Ratios, PEG Ratios, and Es…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value? (2003)ADRs, Analysts, and Accuracy:…Toward an Implied Cost of Capital (2001)Toward an Implied Cost of Cap…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets (2001)Equity Premia as Low as Three…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…Discretionary disclosure (1983)Discretionary disclosureDoes corporate governance improve integrated reporting quality? A meta-analytical investigation (2023)Does corporate governance imp…Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research (2022)Sustainability, non-financial…Diffusion of integrated reporting, insights and potential avenues for future research (2022)Diffusion of integrated repor…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)Illiquidity and stock returns: cross-section and time-series effects (2002)The Cross‐Section of Volatility and Expected Returns (2006)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Audit committee, board of director characteristics, and earnings management (2002)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)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)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)The role of information and financial reporting in corporate governance and debt contracting (2010)The effect of institutional ownership on firm transparency and information production (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Corporate social responsibility and access to finance (2013)Corporate Sustainability: First Evidence on Materiality (2016)Disclosure, Liquidity, and the Cost of Capital (1991)Legal Determinants of External Finance (1997)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Differences of Opinion and the Cross Section of Stock Returns (2002)Environmental Externalities and Cost of Capital (2014)
this work references cited by second hop

References

  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 1983Discretionary disclosure3,477 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 2001Toward an Implied Cost of Capital2,004 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,916 cited
  • 2004PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital1,749 cited
  • 2001Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets1,516 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study

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

1,266 cited
  • 2003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?1,122 cited
  • 2010The effect of corporate governance on sustainability disclosure1,087 cited
  • Cited by

    • 2022Diffusion of integrated reporting, insights and potential avenues for future research44 cited
    • 2022Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research44 cited
    • 2023Does corporate governance improve integrated reporting quality? A meta-analytical investigation43 cited