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Do more readable sustainability reports provide more value-relevant information to shareholders?
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Do more readable sustainability reports provide more value-relevant information to shareholders? (2023)Do more readable sustainability reports p…Material Sustainability Information and Stock Price Informativeness (2020)Material Sustainability Infor…Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone (2020)Do Corporate Social Responsib…Why and How Investors Use ESG Information: Evidence from a Global Survey (2017)Why and How Investors Use ESG…Corporate Sustainability: First Evidence on Materiality (2016)Corporate Sustainability: Fir…Analyst Report Readability (2013)Analyst Report ReadabilityThe Effect of Quarterly Report Readability on Information Efficiency of Stock Prices* (2011)The Effect of Quarterly Repor…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…The Effects of Reporting Complexity on Small and Large Investor Trading (2010)The Effects of Reporting Comp…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Does Corporate Governance Predict Firms' Market Values? Evidence from Korea (2006)Does Corporate Governance Pre…The information content of stock markets: why do emerging markets have synchronous stock price movements? (2000)The information content of st…The Technique of Clear Writing. (1968)The Technique of Clear Writin…Legal Determinants of External Finance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)A more complete conceptual framework for SME finance (2006)When are outside directors effective?☆ (2010)Corporate governance in emerging markets: A survey (2012)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)The theory and practice of corporate finance: evidence from the field (2001)The economic implications of corporate financial reporting (2005)Do Institutional Investors Drive Corporate Social Responsibility? International Evidence (2015)Aggregate Confusion: The Divergence of ESG Ratings (2019)The Importance of Climate Risks for Institutional Investors (2019)The Information Content of Annual Earnings Announcements (1968)Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)Textual sentiment in finance: A survey of methods and models (2014)Textual Analysis in Accounting and Finance: A Survey (2016)The economic consequences associated with integrated report quality: Capital market and real effects (2017)A Contribution to the Theory of Economic Growth (1956)Increasing Returns and Long-Run Growth (1986)Law, Finance, and Economic Growth in China (2003)The Theory of Economic Development (2003)Finance and Growth: Theory and Evidence (2004)Chapter 12 Finance and Growth: Theory and Evidence (2005)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Illiquidity and stock returns: cross-section and time-series effects (2002)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Stock price reactions to ESG news: the role of ESG ratings and disagreement (2022)A survey on ESG: investors, institutions and firms (2023)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility and access to finance (2013)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2016)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Corporate Green Bonds (2018)Do Investors Care about Carbon Risk? (2019)Corporate Disclosure Policy and Analyst Behavior. (1996)Disclosure level and the cost of equity capital. (1997)Processing Fluency and Investors’ Reactions to Disclosure Readability (2012)Earnings management and annual report readability (2016)SMOG Grading - A New Readability Formula. (1969)Measuring Readability in Financial Disclosures (2014)The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)
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References

  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,399 cited
  • 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?3,332 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2016Corporate Sustainability: First Evidence on Materiality2,210 cited
  • 2017Why and How Investors Use ESG Information: Evidence from a Global Survey1,758 cited
  • 1968The Technique of Clear Writing.1,641 cited
  • 2006Does Corporate Governance Predict Firms' Market Values? Evidence from Korea1,064 cited
  • 2010The Effects of Reporting Complexity on Small and Large Investor Trading805 cited
  • 2020Material Sustainability Information and Stock Price Informativeness436 cited
  • 2013Analyst Report Readability312 cited
  • 2020Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone278 cited
  • 2011The Effect of Quarterly Report Readability on Information Efficiency of Stock Prices*259 cited

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