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Does ESG Report Tone Influence ESG Rating Divergence? Evidence From China
16 references·0 citing·39 second hopsampled
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References

  • 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
  • 2019Aggregate Confusion: The Divergence of ESG Ratings4,251 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2008More Than Words: Quantifying Language to Measure Firms' Fundamentals2,316 cited
  • 2019Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review2,243 cited
  • 2009Media Coverage and the Cross‐section of Stock Returns1,967 cited
  • 2017Do Investors Value Sustainability? A Natural Experiment Examining Ranking and Fund Flows1,711 cited
  • 2021Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings1,659 cited
  • 2020Investment and Asset Pricing with ESG Disagreement1,461 cited
  • 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
  • 2008The Corporate Governance Role of the Media: Evidence from Russia1,370 cited
  • 2015Do ratings of firms converge? Implications for managers, investors and strategy researchers1,302 cited
  • 2011The Harm of Symbolic Actions and Green-Washing: Corporate Actions and Communications on Environmental Performance and Their Financial Implications

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1,272 cited
  • 2020Greenwashing in environmental, social and governance disclosures1,230 cited
  • 2018Dealing with endogeneity bias: The generalized method of moments (GMM) for panel data1,172 cited
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