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Carrot or stick? An empirical analysis of the different implementation strategies of the EU directive on nonfinancial information across Europe
16 references·1 citing·34 second hop
Carrot or stick? An empirical analysis of the different implementation strategies of the EU directive on nonfinancial information across Europe (2021)Carrot or stick? An empirical analysis of…The SAGE Encyclopedia of Communication Research Methods (2017)The SAGE Encyclopedia of Comm…CSR reporting practices and the quality of disclosure: An empirical analysis (2014)CSR reporting practices and t…Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Determinants of sustainabilit…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…Factors influencing the quality of corporate environmental disclosure (2006)Factors influencing the quali…A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes (2004)A methodology for analysing a…The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)The relations among environme…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Essays on disclosure (2001)Essays on disclosureThe Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Content Analysis: An Introduction to its Methodology. (1984)Content Analysis: An Introduc…Discretionary disclosure (1983)Discretionary disclosureTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Job Market Signaling (1973)Job Market SignalingThe effect of ESG disclosure on firm value in the European context (2025)The effect of ESG disclosure …Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)The Nature of the Firm (1937)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)Law and Finance (1998)Disclosure, Liquidity, and the Cost of Capital (1991)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Disclosure level and the cost of equity capital. (1997)How does financial reporting quality relate to investment efficiency? (2009)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Specification Tests in Econometrics (1978)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Toward a New Conception of the Environment-Competitiveness Relationship (1995)The role of environmental disclosures as tools of legitimacy: A research note (2006)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The economic implications of corporate financial reporting (2005)Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives (1999)Searching for the backfire effect: Measurement and design considerations. (2020)Trust, transparency, and openness: How inclusion of cultural values shapes Nordic national public policy strategies for artificial intelligence (AI) (2020)Cross-sectional research: A critical perspective, use cases, and recommendations for IS research (2023)An Empirical Evaluation of Accounting Income Numbers (1968)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Signaling Theory: A Review and Assessment (2010)Qualitative content analysis in nursing research: concepts, procedures and measures to achieve trustworthiness (2003)Three Approaches to Qualitative Content Analysis (2005)The qualitative content analysis process (2008)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1984Content Analysis: An Introduction to its Methodology.24,312 cited
  • 1973Job Market Signaling16,329 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1983Discretionary disclosure3,477 cited
  • 2001Essays on disclosure2,478 cited
  • 2017The SAGE Encyclopedia of Communication Research Methods2,470 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach2,079 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2013Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research1,771 cited
  • 2009Assurance on Sustainability Reports: An International Comparison1,527 cited
  • 2008Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms1,337 cited
  • 2014CSR reporting practices and the quality of disclosure: An empirical analysis1,229 cited

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  • 2004A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes1,025 cited
  • 2006Factors influencing the quality of corporate environmental disclosure952 cited
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    • 2025The effect of ESG disclosure on firm value in the European context27 cited