- Addoum, J.M. ; Ng, D.T. ; Ortiz-Bobea, A. Temperature shocks and earning news. 2019 :
Paper not yet in RePEc: Add citation now
Al-Tuwaijri, S.A. ; Christensen, T.E. ; Hughes, K. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. 2004 Accounting, Organizations and Society. 29 447-471
- Ardia, D. ; Bluteau, K. ; Boudt, K. ; Inghelbrecht, K. Climate change concerns and the performance of green versus brown stocks. 2022 :
Paper not yet in RePEc: Add citation now
Bansal, R. ; Kiku, D. ; Ochoa, M. Price of long-run temperature shifts in capital markets. 2016 :
Barth, M.E. ; Clinch, G. Scale effects in capital markets-based accounting research. 2009 Journal of Business Finance & Accounting. 36 253-288
Bernstein, A. ; Gustafson, M.T. ; Lewis, R. Disaster on the horizon: The price effect of sea level rise. 2019 Journal of Financial Economics. 134 253-272
Bolton, P. ; Kacperczyk, M. Global pricing of carbon-transition risk. 2021 National Bureau of Economic Research:
- Bolton, P. ; Kacperczyk, M.T. Do investors care about carbon risk?. 2021 Journal of Financial Economics. 142 517-549
Paper not yet in RePEc: Add citation now
Brown, S.V. ; Tian, X. ; Wu Tucker, J. The spillover effect of SEC comment letters on qualitative corporate disclosure: Evidence from the risk factor disclosure. 2018 Contemporary Accounting Research. 35 622-656
- Campbell, J.L. ; Chen, H. ; Dhaliwal, D.S. ; Lu, H.-m. ; Steele, L.B. The information content of mandatory risk factor disclosures in corporate filings. 2014 Review of Accounting Studies. 19 396-455
Paper not yet in RePEc: Add citation now
- Campbell, J.Y. ; Lo, A.W.-C. ; MacKinlay, A.C. The econometrics of financial markets. 1997 Princeton University Press:
Paper not yet in RePEc: Add citation now
Campbell, K. ; Johnston, D. ; Sefcik, S.E. ; Soderstrom, N.S. Executive compensation and non-financial risk: An empirical examination. 2007 Journal of Accounting and Public Policy. 26 436-462
Carhart, M.M. On persistence in mutual fund performance. 1997 The Journal of Finance. 52 57-82
Chava, S. Environmental externalities and cost of capital. 2014 Management Science. 60 2223-2247
Cho, C.H. ; Patten, D.M. The role of environmental disclosures as tools of legitimacy: A research note. 2007 Accounting, Organizations and Society. 32 639-647
Choi, D. ; Gao, Z. ; Jiang, W. Attention to global warming. 2020 Review of Financial Studies. 33 1112-1145
- Clarkson, P.M. ; Fang, X. ; Li, Y. ; Richardson, G. The relevance of environmental disclosures: Are such disclosures incrementally informative?. 2013 Journal of Accounting and Public Policy. 32 410-431
Paper not yet in RePEc: Add citation now
- Clarkson, P.M. ; Jones, S. ; Ratnatunga, J. The valuation relevance of environmental performance: Evidence from the academic literature. 2012 En : Contemporary issues in sustainability accounting assurance and reporting. Emerald Group Publishing Limited: UK
Paper not yet in RePEc: Add citation now
Clarkson, P.M. ; Li, Y. ; Pinnuck, M. ; Richardson, G.D. The valuation relevance of greenhouse gas emissions under the European Union carbon emissions trading scheme. 2015 European Accounting Review. 24 551-580
Clarkson, P.M. ; Li, Y. ; Richardson, G.D. ; Vasvari, F.P. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. 2008 Accounting, Organizations and Society. 33 303-327
Clarkson, P.M. ; Ponn, J. ; Richardson, G.D. ; Rudzicz, F. ; Tsang, A. ; Wang, J. A textual analysis of US corporate social responsibility reports. 2020 Abacus. 56 3-34
Collins, D. ; Maydew, E. ; Weiss, I. Changes in the value-relevance of earnings and book values over the past forty years. 1997 Journal of Accounting and Economics. 24 39-67
Core, J.E. ; Guay, W.R. ; Van Buskirk, A. Market valuations in the new economy: An investigation of what has changed. 2003 Journal of Accounting and Economics. 34 43-67
D'Souza, J. ; Jacob, J. ; Soderstrom, N.S. Nuclear decommissioning costs: The impact of recoverability risk on valuation. 2000 Journal of Accounting and Economics. 29 207-230
- De Franco, G. ; Fogel-Yaari, H. ; Li, H. MD&A textual similarity and auditors. 2020 Auditing: A Journal of Practice & Theory. 39 105-131
Paper not yet in RePEc: Add citation now
Dell, M. ; Jones, B.F. ; Olken, B.A. What do we learn from the weather? The new climate–economy literature. 2014 Journal of Economic Literature. 52 740-798
Demski, C. ; Capstick, S. ; Pidgeon, N. ; Sposato, R.G. ; Spence, A. Experience of extreme weather affects climate change mitigation and adaptation responses. 2017 Climate Change. 140 149-164
- Dhaliwal, D. ; Li, O.Z. ; Tsang, A. ; Yang, Y.G. Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency. 2014 Journal of Accounting and Public Policy. 33 328-355
Paper not yet in RePEc: Add citation now
- Dhaliwal, D.S. ; Li, O.Z. ; Tsang, A. ; Yang, Y.G. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. 2011 The Accounting Review. 86 59-100
Paper not yet in RePEc: Add citation now
- Dimson, E. ; Karakaş, O. ; Li, X. Active ownership. 2015 Review of Financial Studies. 28 3225-3268
Paper not yet in RePEc: Add citation now
- Doran, K.L. ; Quinn, E.L. Climate change risk disclosure: A sector by sector analysis of SEC 10-K filings from 1995-2008. 2009 North Carolina Journal of International Law and Commercial Regulation. 34 721-766
Paper not yet in RePEc: Add citation now
- Elliott, W.B. ; Fanning, K. ; Peecher, M.E. Do investors value higher financial reporting quality, and can expanded audit reports unlock this value?. 2020 The Accounting Review. 95 141-165
Paper not yet in RePEc: Add citation now
Engle, R.F. ; Giglio, S. ; Kelly, B. ; Lee, H. ; Stroebel, J. Hedging climate change news. 2020 Review of Financial Studies. 33 1184-1216
- EY Taking flight. Environmental sustainability proposals gain more attention. 2013 :
Paper not yet in RePEc: Add citation now
Fama, E.F. ; French, K.R. Common risk factors in the returns on stocks and bonds. 1993 Journal of Financial Economics. 33 3-56
Flammer, C. ; Toffel, M.W. ; Viswanathan, K. Shareholder activism and firms' voluntary disclosure of climate change risks. 2021 Strategic Management Journal. 42 1850-1879
- Gelles, D. When investors aren't told about climate change. 2016 The New York Times:
Paper not yet in RePEc: Add citation now
- Griffin, P.A. ; Jiang, Y. ; Sun, E.Y. Threatened by wildfires: What do firms disclose in their 10‐Ks?. 2023 Journal of Business Finance & Accounting. 50 895-942
Paper not yet in RePEc: Add citation now
Griffin, P.A. ; Lont, D.H. ; Sun, E.Y. The relevance to investors of greenhouse gas emission disclosures. 2017 Contemporary Accounting Research. 34 1265-1297
- Grundy, B.D. ; Petry, S. . 2022 Understanding risk disclosures and exposures: Insights from a novel measure of information content. -
Paper not yet in RePEc: Add citation now
Heckman, J.J. Sample selection bias as a specification error. 1979 Econometrica. 47 153-161
Hermalin, B.E. ; Weisbach, M.S. The effects of board composition and direct incentives on firm performance. 1991 Financial Management. 101-112
Hope, O.-K. ; Hu, D. ; Lu, H. The benefits of specific risk-factor disclosures. 2016 Review of Accounting Studies. 21 1005-1045
Jona, J. ; Soderstrom, N.S. Evolution of climate-related disclosure guidance and application of climate risk measurement in research. 2022 En : Adams, C. Handbook of accounting and sustainability. :
Konijn, S.J. ; Kräussl, R. ; Lucas, A. Blockholder dispersion and firm value. 2011 Journal of Corporate Finance. 17 1330-1339
Lambert, R. ; Leuz, C. ; Verrecchia, R.E. Accounting information, disclosure, and the cost of capital. 2007 Journal of Accounting Research. 45 385-420
Lang, L.H. ; Stulz, R.M. Tobin's q, corporate diversification, and firm performance. 1994 Journal of Political Economy. 102 1248-1280
- Lennox, C.S. ; Francis, J.R. ; Wang, Z. Selection models in accounting research. 2012 The Accounting Review. 87 589-616
Paper not yet in RePEc: Add citation now
Li, F. Annual report readability, current earnings, and earnings persistence. 2008 Journal of Accounting and Economics. 45 221-247
Loughran, T. ; McDonald, B. When is a liability not a liability? Textual analysis, dictionaries, and 10‐Ks. 2011 The Journal of Finance. 66 35-65
Lyon, T.P. ; Maxwell, J.W. Greenwash: Corporate environmental disclosure under threat of audit. 2011 Journal of Economics and Management Strategy. 20 3-41
- Matsumura, E.M. ; Prakash, R. ; Vera-Muñoz, S.C. Climate-risk materiality and firm risk. 2022 Review of Accounting Studies. 1-42
Paper not yet in RePEc: Add citation now
- Matsumura, E.M. ; Prakash, R. ; Vera-Munoz, S.C. Firm-value effects of carbon emissions and carbon disclosures. 2014 The Accounting Review. 89 695-724
Paper not yet in RePEc: Add citation now
Morck, R. ; Shleifer, A. ; Vishny, R.W. Management ownership and market valuation: An empirical analysis. 1988 Journal of Financial Economics. 20 293-315
- MSCI ESG rating process. 2022 :
Paper not yet in RePEc: Add citation now
- Nagar, V. ; Schoenfeld, J. Measuring weather exposure with annual reports. 2022 Review of Accounting Studies. 1-32
Paper not yet in RePEc: Add citation now
- Ohlson, J.A. Earnings, book values, and dividends in equity valuation. 1995 Contemporary Accounting Research. 11 661-687
Paper not yet in RePEc: Add citation now
- Papadopoulos, K. The long view: US proxy voting trends on E&S issues from 2000 to 2018. 2019 :
Paper not yet in RePEc: Add citation now
- Pástor, Ľ. ; Stambaugh, R.F. ; Taylor, L.A. Sustainable investing in equilibrium. 2021 Journal of Financial Economics. 142 550-571
Paper not yet in RePEc: Add citation now
Pindyck, R.S. Climate change policy: What do the models tell us?. 2013 Journal of Economic Literature. 51 860-872
- Plumlee, M. ; Brown, D. ; Hayes, R.M. ; Marshall, R.S. Voluntary environmental disclosure quality and firm value: Further evidence. 2015 Journal of Accounting and Public Policy. 34 336-361
Paper not yet in RePEc: Add citation now
- Refinitiv, . 2022 Environmental, social and governance scores from Refinitiv. 1-28
Paper not yet in RePEc: Add citation now
- Rindfleisch, E.N. Shareholder proposals: A catalyst for climate change-related disclosure, analysis, and action?. 2008 Berkeley Bus. LJ. 5 45-
Paper not yet in RePEc: Add citation now
- Sautner, Z. ; van Lent, L. ; Vilkov, G. ; Zhang, R. Firm-level climate change exposure. 2023 The Journal of Finance. 78 1449-1498
Paper not yet in RePEc: Add citation now
Schwert, G.W. Using financial data to measure effects of regulation. 1981 The Journal of Law and Economics. 24 121-158
- SEC . 2010 Commission guidance regarding disclosure related to climate change. -
Paper not yet in RePEc: Add citation now
- SEC Securities and exchange commission final rule. 2005 :
Paper not yet in RePEc: Add citation now
Vomberg, A. ; Homburg, C. ; Bornemann, T. Talented people and strong brands: The contribution of human capital and brand equity to firm value. 2015 Strategic Management Journal. 36 2122-2131
Weber, E. What shapes perceptions of climate change?. 2010 Climate Change. 1 332-342
- Wooldridge, J.M. Introductory econometrics: A modern approach: Cengage learning. 2015 :
Paper not yet in RePEc: Add citation now