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Common ownership and investor‐focused disclosure: Evidence from ESG financial materiality
16 references·0 citing·46 second hop
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References

  • 1983Discretionary disclosure3,477 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2021Mandatory CSR and sustainability reporting: economic analysis and literature review1,902 cited
  • 2017Why and How Investors Use ESG Information: Evidence from a Global Survey1,718 cited
  • 2011Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing1,672 cited
  • 2015Active Ownership1,241 cited
  • 2018Anticompetitive Effects of Common Ownership979 cited
  • 2014Product Market Competition in a World of Cross Ownership: Evidence from Institutional Blockholdings641 cited
  • 2021The Big Three and corporate carbon emissions around the world613 cited
  • 2019The Consequences of Mandatory Corporate Sustainability Reporting429 cited
  • 2019Internalizing governance externalities: The role of institutional cross-ownership417 cited
  • 2020Material Sustainability Information and Stock Price Informativeness389 cited
  • 2021Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass369 cited
  • 2019Disclosure incentives when competing firms have common ownership

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308 cited
  • 2020Common Institutional Ownership and Earnings Management*295 cited
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