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Exploring the Influence of Accounting Reporting Complexity on ESG Disclosure
16 references·0 citing·49 second hopsampled
Exploring the Influence of Accounting Reporting Complexity on ESG Disclosure (2025)Exploring the Influence of Accounting Rep…Breaking the glass ceiling for a sustainable future: the power of women on corporate boards in reducing ESG controversies (2023)Breaking the glass ceiling fo…ESG Controversies, ESG Disclosure and Analyst Forecast Accuracy (2022)ESG Controversies, ESG Disclo…Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country (2021)Stakeholders expectations for…Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings (2021)Comparing the informativeness…Stakeholder engagement in sustainability reporting: A classification model (2020)Stakeholder engagement in sus…Board characteristics and integrated reporting quality: an agency theory perspective (2019)Board characteristics and int…Board gender diversity and ESG disclosure: evidence from the USA (2018)Board gender diversity and ES…Measuring Accounting Reporting Complexity with XBRL (2017)Measuring Accounting Reportin…Agency theory: Review of Theory and Evidence on Problems and Perspectives (2017)Agency theory: Review of Theo…Do socially (ir)responsible investments pay? New evidence from international ESG data (2015)Do socially (ir)responsible i…Linguistic Complexity in Firm Disclosures: Obfuscation or Information? (2014)Linguistic Complexity in Firm…Effect of Financial Reporting Quality on Sustainability Information Disclosure (2013)Effect of Financial Reporting…Accounting complexity, misreporting, and the consequences of misreporting (2011)Accounting complexity, misrep…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (2001)Information Asymmetry, Corpor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Common risk factors in the returns on stocks and bonds (1993)A Survey of Corporate Governance (1997)On Persistence in Mutual Fund Performance (1997)ESG and corporate financial performance: the mediating role of green innovation: UK common law versus Germany civil law (2021)ESG and financial performance of banks in the MENAT region: concavity–convexity patterns (2021)Environmental, social, and governance ratings and financial performance: Evidence from the European food industry (2022)Managing Legitimacy: Strategic and Institutional Approaches (1995)Econometric Analysis of Cross Section and Panel Data (2001)Strategic management a stakeholder approach (2010)Is Corporate Reputation Associated with Quality of CSR Reporting? Evidence from Spain (2017)Sustainability reporting in the aviation industry: worldwide evidence (2018)Corporate governance and its implications for sustainability reporting quality in Latin American business groups (2020)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)The role of information and financial reporting in corporate governance and debt contracting (2010)The effect of institutional ownership on firm transparency and information production (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Separation of Ownership and Control (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Related party transactions and earnings management in Jordan: the role of ownership structure (2020)Does ESG Disclosure Influence Firm Performance? (2022)Agency theory, corporate governance and corruption: an integrative literature review approach (2024)Illiquidity and stock returns: cross-section and time-series effects (2002)How does financial reporting quality relate to investment efficiency? (2009)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Textual analysis and international financial reporting: Large sample evidence (2015)Readability of 10‐K Reports and Stock Price Crash Risk (2018)Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies? (2022)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)A Theory of Cognitive Dissonance (2017)Corporate Economic, Environmental, and Social Sustainability Performance Transformation through ESG Disclosure (2020)Environmental, social and governance performance and financial risk: Moderating role of ESG controversies and board gender diversity (2021)ESG disclosure and Firm performance: A bibliometric and meta analysis (2022)Agency Theory: An Assessment and Review (1989)Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint (2020)Enhancing environmental information transparency through corporate social responsibility reporting regulation (2021)Good corporate governance and corporate sustainability performance in Indonesia: A triple bottom line approach (2021)Industry costs of equity (1997)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Performance matched discretionary accrual measures (2005)Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings (2018)A Systematic Literature Study to Unravel Transparency Enabled by Open Government Data: The Window Theory (2019)The Disclosure and Consequences of U.S. Critical Audit Matters (2022)The economic implications of corporate financial reporting (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 2017Agency theory: Review of Theory and Evidence on Problems and Perspectives733 cited
  • 2018Board gender diversity and ESG disclosure: evidence from the USA603 cited
  • 2014Linguistic Complexity in Firm Disclosures: Obfuscation or Information?494 cited
  • 2019Board characteristics and integrated reporting quality: an agency theory perspective476 cited
  • 2017Measuring Accounting Reporting Complexity with XBRL348 cited
  • 2015Do socially (ir)responsible investments pay? New evidence from international ESG data347 cited
  • 2013Effect of Financial Reporting Quality on Sustainability Information Disclosure303 cited
  • 2022ESG Controversies, ESG Disclosure and Analyst Forecast Accuracy254 cited
  • 2020Stakeholder engagement in sustainability reporting: A classification model199 cited
  • 2011Accounting complexity, misreporting, and the consequences of misreporting129 cited
  • 2023Breaking the glass ceiling for a sustainable future: the power of women on corporate boards in reducing ESG controversies

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106 cited
  • 2021Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings104 cited
  • 2021Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country66 cited
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