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Mandatory versus voluntary non-financial reporting: reporting practices and economic consequences
16 references·0 citing·44 second hop
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Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis (2008)The relationship between corp…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Corporate reputation and sustained superior financial performance (2002)Corporate reputation and sust…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Does Doing Good Always Lead to Doing Better? 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this work references cited by second hop

References

  • 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2001Does Doing Good Always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility4,671 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,399 cited
  • 2008The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis3,152 cited
  • 1997CORPORATE SOCIAL PERFORMANCE AND ORGANIZATIONAL ATTRACTIVENESS TO PROSPECTIVE EMPLOYEES.3,148 cited
  • 2012Endogeneity and the dynamics of internal corporate governance3,018 cited
  • 2002Corporate reputation and sustained superior financial performance2,938 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited

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2019
Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review
2,243 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2021Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings1,659 cited
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