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Mandatory ESG disclosure, information asymmetry, and litigation risk: Evidence from initial public offerings
16 references·0 citing·47 second hop
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References

  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 2013Corporate social responsibility and access to finance3,892 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 1991The Long‐Run Performance of initial Public Offerings3,500 cited
  • 2010Does Corporate Social Responsibility Affect the Cost of Capital?3,461 cited
  • 2022Aggregate Confusion: The Divergence of ESG Ratings3,411 cited
  • 2005R2 around the world: New theory and new tests☆2,833 cited
  • 1986Why new issues are underpriced2,788 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1986Investment banking, reputation, and the underpricing of initial public offerings2,581 cited
  • 1990Initial Public Offerings and Underwriter Reputation2,442 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited

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Is Earnings Quality Associated with Corporate Social Responsibility?
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