This paper reviews the literature examining how costs of monitoring for, acquiring, and
analyzing firm disclosures–collectively,“disclosure processing costs”–affect investor …

We review the accounting literature on innovation, focusing on the economic attributes of
innovation that collectively differentiate innovation from other assets: novelty, nonrivalry, and …

This research assesses the effectiveness of China's green credit policy. We explore whether
firms with better external environmental disclosure and internal green innovation receive …

This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

This study aims to see whether green accounting, environmental performance and company
size can affect company performance moderated by CSR for the 2016-2020 period. This …

We investigate real effects of a widespread corporate social responsibility (CSR) reporting
mandate. In 2014, the European Union (EU) passed Directive 2014/95 (hereafter,“CSR …

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 …

We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

This study explores the real effects of environmental, social, and governance (ESG)
reporting and the adoption of global reporting initiative (GRI) standards on carbon mitigation …

Global businesses are facing increasingly significant climate risks. Firms with ESG
controversies will likely suffer from higher financing costs and inadequate investment …