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ESG Rating Disagreement and the Quality of Analysts' Forecasts: Information or Noise
16 references·0 citing·44 second hop
ESG Rating Disagreement and the Quality of Analysts' Forecasts: Information or Noise (2024)ESG Rating Disagreement and the Quality o…The green fog: Environmental rating disagreement and corporate greenwashing (2023)The green fog: Environmental …ESG Controversies, ESG Disclosure and Analyst Forecast Accuracy (2022)ESG Controversies, ESG Disclo…Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies? (2022)Does Voluntary ESG Reporting …Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings (2021)Why is Corporate Virtue in th…Inside the ESG ratings: (Dis)agreement and performance (2021)Inside the ESG ratings: (Dis)…ESG Rating Disagreement and Stock Returns (2021)ESG Rating Disagreement and S…Investment and Asset Pricing with ESG Disagreement (2020)Investment and Asset Pricing …Four Things No One Will Tell You About ESG Data (2019)Four Things No One Will Tell …Aggregate Confusion: The Divergence of ESG Ratings (2019)Aggregate Confusion: The Dive…The Economic Relevance of Environmental Disclosure and its Impact on Corporate Legitimacy: An Empirical Investigation (2013)The Economic Relevance of Env…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Driven to Distraction: Extran…Performance matched discretionary accrual measures (2005)Performance matched discretio…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Firm characteristics and analyst following (1989)Firm characteristics and anal…Specification Tests in Econometrics (1978)OVERCOMING THE LIABILITY OF FOREIGNNESS. (1995)Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies (2000)ASPECTS OF THE THEORY OF SYNTAX (1964)Annual report readability, current earnings, and earnings persistence (2008)How does financial reporting quality relate to investment efficiency? (2009)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Textual Analysis in Accounting and Finance: A Survey (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Risk, Return, and Equilibrium: Empirical Tests (1973)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)On Persistence in Mutual Fund Performance (1997)Aggregate Confusion: The Divergence of ESG Ratings (2019)The Principles of Psychology (1891)The Framing of Decisions and the Psychology of Choice (1981)Investor Inattention and Friday Earnings Announcements (2009)Innovative efficiency and stock returns (2012)Investor Sentiment Aligned: A Powerful Predictor of Stock Returns (2014)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility and access to finance (2013)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2016)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The economic implications of corporate financial reporting (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)Epistemic Cultures (1999)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Common risk factors in the returns on stocks and bonds (1993)Dissecting green returns (2022)ESG disclosure and financial performance: Moderating role of ESG investors (2022)Intraclass correlations: Uses in assessing rater reliability. (1979)No Contagion, Only Interdependence: Measuring Stock Market Comovements (2002)Corporate Green Bonds (2018)Content Analysis: An Introduction to Its Methodology (2019)Sustainable investing in equilibrium (2020)
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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,399 cited
  • 2019Aggregate Confusion: The Divergence of ESG Ratings4,251 cited
  • 2021Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings1,659 cited
  • 2009Driven to Distraction: Extraneous Events and Underreaction to Earnings News1,539 cited
  • 1989Firm characteristics and analyst following1,535 cited
  • 2020Investment and Asset Pricing with ESG Disagreement1,461 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2021ESG Rating Disagreement and Stock Returns930 cited
  • 2019Four Things No One Will Tell You About ESG Data680 cited
  • 2021Inside the ESG ratings: (Dis)agreement and performance666 cited
  • 2013The Economic Relevance of Environmental Disclosure and its Impact on Corporate Legitimacy: An Empirical Investigation481 cited
  • 2023The green fog: Environmental rating disagreement and corporate greenwashing401 cited

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  • 2022Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?331 cited
  • 2022ESG Controversies, ESG Disclosure and Analyst Forecast Accuracy254 cited
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