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Strategic tone management in ESG reports and ESG risk · Study

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ArticleStrategic tone management in ESG reports and ESG risk

Ruiqian Li2024

Article2024

Strategic tone management in ESG reports and ESG risk

Ruiqian Li · Haiyun Wu · Ma Zhong · Hao Lan

21 citations·0/0 files stored·International Review of Financial Analysis

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

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References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks 2003Law, Finance, and Economic Growth in China 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis 2010Does Corporate Social Responsibility Affect the Cost of Capital?2021Firms and social responsibility: A review of ESG and CSR research in corporate finance 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

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Details

Year2024

Typearticle

Published2024-09-27

VenueInternational Review of Financial Analysis

ISSN-L1057-5219

Languageen

Citations21

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

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doi10.1016/j.irfa.2024.103618

openalex_workW4402905508

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