Does voluntary ESG reporting resolve disagreement among ESG rating agencies?
US companies are increasingly responding to demand from investors and other
stakeholders for transparent information about companies' environmental, social, and …
stakeholders for transparent information about companies' environmental, social, and …
Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure
DS Dhaliwal, S Radhakrishnan… - The accounting …, 2012 - publications.aaahq.org
We examine the relationship between disclosure of nonfinancial information and analyst
forecast accuracy using firm-level data from 31 countries. We use the issuance of stand …
forecast accuracy using firm-level data from 31 countries. We use the issuance of stand …
Causes and consequences of voluntary assurance of CSR reports: International evidence involving Dow Jones Sustainability Index Inclusion and Firm Valuation
P Clarkson, Y Li, G Richardson… - Accounting, Auditing & …, 2019 - emerald.com
Purpose The purpose of this paper is twofold. First, the authors investigate a firm's decision
to provide a CSR report, and if so, whether to have the report assured and to seek higher …
to provide a CSR report, and if so, whether to have the report assured and to seek higher …
Corporate social responsibility report narratives and analyst forecast accuracy
Standalone corporate social responsibility (CSR) reports vary considerably in the content of
information released due to their voluntary nature. In this study, we develop a disclosure …
information released due to their voluntary nature. In this study, we develop a disclosure …
Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting
We examine a potential benefit associated with the initiation of voluntary disclosure of
corporate social responsibility (CSR) activities: a reduction in firms' cost of equity capital. We …
corporate social responsibility (CSR) activities: a reduction in firms' cost of equity capital. We …
Buyer-seller uncertainty: a systematic review and future research directions
Research on buyer-seller exchange consistently acknowledges the role of uncertainty as an
influential factor in decision-making for both exchange parties. However, a fragmented …
influential factor in decision-making for both exchange parties. However, a fragmented …
Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports
Prior studies show that corporate social responsibility (CSR) reporting is informative to
investors but lacks credibility. This study examines whether a commitment to audits of …
investors but lacks credibility. This study examines whether a commitment to audits of …
Nonfinancial corporate social responsibility reporting and firm value: International evidence on the role of financial analysts
Using a large international sample of 24,293 observations from 3,991 unique firms in 56
countries, we examine the role of financial analysts in the relationship between voluntary …
countries, we examine the role of financial analysts in the relationship between voluntary …
On the value of corporate social responsibility disclosure: An empirical investigation of corporate bond issues in China
G Gong, S Xu, X Gong - Journal of Business Ethics, 2018 - Springer
We provide the first comprehensive and robust evidence on the relationship between CSR
disclosure quality and the costs of corporate bonds in China. We find that firms with high …
disclosure quality and the costs of corporate bonds in China. We find that firms with high …
Examination and implications of experimental research on investor perceptions
R Martin - Journal of Accounting Literature, 2019 - emerald.com
This paper synthesizes existing experimental research in the area of investor perceptions
and offers directions for future research. Investor-related experimental research has grown …
and offers directions for future research. Investor-related experimental research has grown …