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The Double Signal of ESG Reports: Readability, Growth, and Institutional Influence on Firm Value
16 references·0 citing·41 second hop
The Double Signal of ESG Reports: Readability, Growth, and Institutional Influence on Firm Value (2025)The Double Signal of ESG Reports: Readabi…Sustainable development, ESG performance and company market value: Mediating effect of financial performance (2022)Sustainable development, ESG …Do environmental, social, and governance activities improve corporate financial performance? (2018)Do environmental, social, and…Corporate Sustainability: First Evidence on Materiality (2016)Corporate Sustainability: Fir…Corporate social responsibility and access to finance (2013)Corporate social responsibili…Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…Signaling Theory: A Review and Assessment (2010)Signaling Theory: A Review an…Maximizing Business Returns to Corporate Social Responsibility (CSR): The Role of CSR Communication (2010)Maximizing Business Returns t…The Role of the Business Press as an Information Intermediary (2009)The Role of the Business Pres…Corporate responsibility and financial performance: the role of intangible resources (2009)Corporate responsibility and …The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis (2008)The relationship between corp…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Signaling in Retrospect and the Informational Structure of Markets (2002)Signaling in Retrospect and t…Opportunity Platforms and Safety Nets: Corporate Citizenship and Reputational Risk (2000)Opportunity Platforms and Saf…Specification Tests in Econometrics (1978)Specification Tests in Econom…Job Market Signaling (1973)Job Market SignalingCorporate financing and investment decisions when firms have information that investors do not have (1984)Econometric Analysis of Cross Section and Panel Data (2001)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Corporate Green Bonds (2018)Corporate Social Responsibility and Firm Risk: Theory and Empirical Evidence (2018)PORTFOLIO SELECTION* (1952)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts (1997)What We Know and Don’t Know About Corporate Social Responsibility (2012)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2016)The Nature of the Firm (1937)An Economic Theory of Democracy. 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A Natural Experiment Examining Ranking and Fund Flows (2017)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Harm of Symbolic Actions and Green-Washing: Corporate Actions and Communications on Environmental Performance and Their Financial Implications (2011)Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Increasing Vaccination: Putting Psychological Science Into Action (2017)On the Pooling of Time Series and Cross Section Data (1978)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Firm Resources and Sustained Competitive Advantage (1991)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Firm resources and sustained competitive advantage (2004)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)
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References

  • 1978Specification Tests in Econometrics18,788 cited
  • 1973Job Market Signaling16,329 cited
  • 2010Signaling Theory: A Review and Assessment7,255 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,399 cited
  • 2013Corporate social responsibility and access to finance3,971 cited
  • 2008The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis3,152 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2010Maximizing Business Returns to Corporate Social Responsibility (CSR): The Role of CSR Communication2,712 cited
  • 2002Signaling in Retrospect and the Informational Structure of Markets2,485 cited
  • 2009Corporate responsibility and financial performance: the role of intangible resources2,269 cited
  • 2016Corporate Sustainability: First Evidence on Materiality2,210 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,922 cited
  • 2000Opportunity Platforms and Safety Nets: Corporate Citizenship and Reputational Risk1,192 cited
  • 2018Do environmental, social, and governance activities improve corporate financial performance?

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1,167 cited
  • 2009The Role of the Business Press as an Information Intermediary1,116 cited
  • 2022Sustainable development, ESG performance and company market value: Mediating effect of financial performance1,037 cited
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