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The impact of carbon information disclosure on the cost of capital: The moderating role of regulatory pressures
16 references·1 citing·55 second hop
The impact of carbon information disclosure on the cost of capital: The moderating role of regulatory pressures (2023)The impact of carbon information disclosu…The impact of carbon disclosure mandates on emissions and financial operating performance (2021)The impact of carbon disclosu…Low-Carbon City Construction and Corporate Carbon Reduction Performance: Evidence From a Quasi-Natural Experiment in China (2021)Low-Carbon City Construction …Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement (2021)Corporate carbon accounting: …Carbon disclosure, carbon performance and financial performance: International evidence (2021)Carbon disclosure, carbon per…A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance (2021)A novel measure of corporate …Does environmental information disclosure contribute to improve firm financial performance? An examination of the underlying mechanism (2020)Does environmental informatio…Carbon emissions and the cost of debt in the eurozone: The role of public policies, climate‐related disclosure and corporate governance (2020)Carbon emissions and the cost…Carbon Disclosure, Emission Intensity and Cost of Equity Capital: Multi-Country Evidence (2019)Carbon Disclosure, Emission I…Climate Change and Mandatory Carbon Reporting: Impacts on Business Process and Performance (2017)Climate Change and Mandatory …Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing (2016)Carbon Risk, Carbon Risk Awar…Do analysts matter for governance? Evidence from natural experiments (2014)Do analysts matter for govern…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Full Disclosure: The Perils and Promise of Transparency (2007)Full Disclosure: The Perils a…The “Incomplete Revelation Hypothesis” and Financial Reporting (2002)The “Incomplete Revelation Hy…Signaling in Retrospect and the Informational Structure of Markets (2002)Signaling in Retrospect and t…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…How corporate climate change mitigation actions affect the cost of capital (2024)How corporate climate change …The Nature of the Firm (1937)An Economic Theory of Democracy. (1958)Job Market Signaling (1973)Signaling Theory: A Review and Assessment (2010)Signalling Theory and Equilibrium in Strategic Management Research: An Assessment and a Research Agenda (2014)Does Corporate Social Responsibility Affect Information Asymmetry? (2016)The theory of economic growth (1955)"The Economic Value of Education." (1964)Risk and insurance (1973)The Evolution of Cooperation (1981)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)The Economics of Climate Change (2007)The Economics of Climate Change: The Stern Review (2007)ESG practices and the cost of debt: Evidence from EU countries (2019)The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review (2019)Extending the benefits of ESG disclosure: The effect on the cost of debt financing (2021)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Managing Legitimacy: Strategic and Institutional Approaches (1995)Law and Finance (1998)Carbon neutrality, bank lending, and credit risk: Evidence from the Eurozone (2021)Effect of Digital Economy Development on Enterprises’ Green Innovation: Empirical Evidence from Listed Companies in China (2022)Board Sustainability Committees, Climate Change Initiatives, Carbon Performance, and Market Value (2023)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Earnings management and investor protection: an international comparison (2003)The financial reporting environment: Review of the recent literature (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)A review of archival auditing research (2014)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Positive Accounting Theory (1985)Processing Fluency and Investors’ Reactions to Disclosure Readability (2012)Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)A plain English measure of financial reporting readability (2017)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Earnings Management During Import Relief Investigations (1991)Political uncertainty and cash holdings: Evidence from China (2016)Corporate ESG Profiles and Banking Relationships (2021)Environmental, social and governance disclosure and default risk (2021)Discretionary disclosure (1983)The Drivers of Greenwashing (2011)The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries (2021)A review and synthesis of contemporary sustainability accounting research and the development of a research agenda (2022)Greenhouse gas emissions and reduction strategies for the world's largest greenhouse gas emitters (2024)Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)The Practice of Management (2012)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)Climate Risk Disclosure and Institutional Investors (2023)Building institutions based on information disclosure: lessons from GRI's sustainability reporting (2009)Social Accountability: What Does the Evidence Really Say? (2015)Seeing without knowing: Limitations of the transparency ideal and its application to algorithmic accountability (2016)
this work references cited by second hop

References

  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism24,221 cited
  • 2002Signaling in Retrospect and the Informational Structure of Markets2,607 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2016Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing783 cited
  • 2014Do analysts matter for governance? Evidence from natural experiments749 cited
  • 2002The “Incomplete Revelation Hypothesis” and Financial Reporting647 cited
  • 2021The impact of carbon disclosure mandates on emissions and financial operating performance473 cited
  • 2021Carbon disclosure, carbon performance and financial performance: International evidence334 cited
  • 2007Full Disclosure: The Perils and Promise of Transparency333 cited
  • 2021Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement332 cited
  • 2020Does environmental information disclosure contribute to improve firm financial performance? An examination of the underlying mechanism273 cited
  • 2021A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance265 cited
  • 2021Low-Carbon City Construction and Corporate Carbon Reduction Performance: Evidence From a Quasi-Natural Experiment in China233 cited
  • 2019

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Carbon Disclosure, Emission Intensity and Cost of Equity Capital: Multi-Country Evidence
212 cited
  • 2020Carbon emissions and the cost of debt in the eurozone: The role of public policies, climate‐related disclosure and corporate governance190 cited
  • 2017Climate Change and Mandatory Carbon Reporting: Impacts on Business Process and Performance184 cited
  • Cited by

    • 2024How corporate climate change mitigation actions affect the cost of capital21 cited