Disclosure processing costs, investors' information choice, and equity market outcomes: A review
This paper reviews the literature examining how costs of monitoring for, acquiring, and
analyzing firm disclosures–collectively,“disclosure processing costs”–affect investor …
analyzing firm disclosures–collectively,“disclosure processing costs”–affect investor …
The effects of financial reporting and disclosure on corporate investment: A review
A fundamental question in accounting is whether and to what extent financial reporting
facilitates the allocation of capital to the right investment projects. Over the last two decades …
facilitates the allocation of capital to the right investment projects. Over the last two decades …
Dissecting green returns
Green assets delivered high returns in recent years. This performance reflects unexpectedly
strong increases in environmental concerns, not high expected returns. German green …
strong increases in environmental concerns, not high expected returns. German green …
Mandatory CSR and sustainability reporting: Economic analysis and literature review
This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments
This paper reviews the empirical methods used in the accounting literature to draw causal
inferences. Recent years have seen a burgeoning growth in the use of methods that seek to …
inferences. Recent years have seen a burgeoning growth in the use of methods that seek to …
A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance
The UK's 2050 net-zero emission target is one of the most ambitious goals in the world.
Organisations should play a vital role by communicating a sufficient level of carbon emission …
Organisations should play a vital role by communicating a sufficient level of carbon emission …
The economics of disclosure and financial reporting regulation: Evidence and suggestions for future research
C Leuz, PD Wysocki - Journal of accounting research, 2016 - Wiley Online Library
This paper discusses the empirical literature on the economic consequences of disclosure
and financial reporting regulation, drawing on US and international evidence. Given the …
and financial reporting regulation, drawing on US and international evidence. Given the …
The effect of economic policy uncertainty on investor information asymmetry and management disclosures
Investor uncertainty about firm value drives investors' information collection and trading
activities, as well as managers' disclosure choices. This study examines an important source …
activities, as well as managers' disclosure choices. This study examines an important source …
The economic consequences associated with integrated report quality: Capital market and real effects
Abstract The International Integrated Reporting Council's Framework identifies two goals for
integrated reporting: improved information for outside providers of financial capital and …
integrated reporting: improved information for outside providers of financial capital and …
Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability”
V Tibiletti, PL Marchini, K Furlotti… - Corporate Social …, 2021 - Wiley Online Library
Corporate governance has long been the subject of interest for researchers in business
administration. Corporate social responsibility (CSR) practices decided by boards of …
administration. Corporate social responsibility (CSR) practices decided by boards of …