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Climate Change Risk Disclosures and Audit Fees: A Text Analytics Assessment
16 references·0 citing·48 second hop
Climate Change Risk Disclosures and Audit Fees: A Text Analytics Assessment (2023)Climate Change Risk Disclosures and Audit…Entropy-balanced accruals (2020)Entropy-balanced accrualsCorporate Climate Risk: Measurements and Responses (2020)Corporate Climate Risk: Measu…Hedging Climate Change News (2019)Hedging Climate Change NewsA plain English measure of financial reporting readability (2017)A plain English measure of fi…Textual Analysis in Accounting and Finance: A Survey (2016)Textual Analysis in Accountin…Earnings management and annual report readability (2016)Earnings management and annua…Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing (2016)Carbon Risk, Carbon Risk Awar…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)Corporate social responsibili…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…The language of US corporate environmental disclosure (2009)The language of US corporate …Corporate environmental disclosures about the effects of climate change (2008)Corporate environmental discl…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Quantity versus quality: the impact of environmental disclosures on the reputations of UK Plcs (2005)Quantity versus quality: the …Essays on disclosure (2001)Essays on disclosureThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Legal Determinants of External Finance (1997)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Law and Finance (1998)Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure (2016)The economic consequences associated with integrated report quality: Capital market and real effects (2017)ESG disclosure and Firm performance: A bibliometric and meta analysis (2022)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Auditor size and audit quality (1981)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)Shareholder value, stakeholder management, and social issues: what's the bottom line? 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(1995)Performance matched discretionary accrual measures (2005)Readability of 10‐K Reports and Stock Price Crash Risk (2018)Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Textual Analysis in Finance (2020)How does financial reporting quality relate to investment efficiency? (2009)The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Thirteen Ways to Look at the Correlation Coefficient (1988)Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)Uniting the Tribes: Using Text for Marketing Insight (2019)Climate Change News Risk and Corporate Bond Returns (2020)Deep learning for financial applications : A survey (2020)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. 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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2001Essays on disclosure2,478 cited
  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2019Hedging Climate Change News1,484 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2009The language of US corporate environmental disclosure846 cited
  • 2014Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency813 cited
  • 2016Earnings management and annual report readability799 cited
  • 2016Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing777 cited
  • 2020Entropy-balanced accruals761 cited
  • 2017A plain English measure of financial reporting readability628 cited
  • 2020Corporate Climate Risk: Measurements and Responses569 cited
  • 2008Corporate environmental disclosures about the effects of climate change511 cited

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2005
Quantity versus quality: the impact of environmental disclosures on the reputations of UK Plcs
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