create a website

Assessing social and environmental performance through narrative complexity in CSR reports. (2017). Hrazdil, Karel ; Nazari, Jamal A ; Mahmoudian, Fereshteh.
In: Journal of Contemporary Accounting and Economics.
RePEc:eee:jocaae:v:13:y:2017:i:2:p:166-178.

Full description at Econpapers || Download paper

Cited: 59

Citations received by this document

Cites: 50

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Impact of Non-Financial Reporting Directive in Energy Industry: Case of Czech Republic. (2025). Svoboda, Patrik ; Bohuov, Hana ; Skpalov, Renata ; Linhartov, Veronika.
    In: Central European Business Review.
    RePEc:prg:jnlcbr:v:2025:y:2025:i:1:id:378:p:1-18.

    Full description at Econpapers || Download paper

  2. How Does Corporate Information Environment Influence CSR?. (2025). Didar, Hamzeh ; Poursoleyman, Ehsan ; Mansourfar, Gholamreza ; Nav, Amin Pourrezaei.
    In: IJFS.
    RePEc:gam:jijfss:v:13:y:2025:i:3:p:131-:d:1698403.

    Full description at Econpapers || Download paper

  3. Real effects of media climate change concerns. (2025). Mahmoudian, Fereshteh ; Nazari, Jamal A ; Poursoleyman, Ehsan.
    In: Global Finance Journal.
    RePEc:eee:glofin:v:64:y:2025:i:c:s1044028324001418.

    Full description at Econpapers || Download paper

  4. Evaluating the impact of report readability on ESG scores: A generative AI approach. (2025). Managi, Shunsuke ; Tanaka, Yoshitaka ; Shimamura, Takuya.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:101:y:2025:i:c:s1057521925001140.

    Full description at Econpapers || Download paper

  5. Corporate governance and corporate social responsibility: Evidence from directors and officers liability insurance. (2024). Liu, Zhangxin ; Treepongkaruna, Sirimon ; Ling, Shixian ; Xia, Hui.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:31:y:2024:i:4:p:3006-3030.

    Full description at Econpapers || Download paper

  6. Does earnings management constrain ESG performance? The role of corporate governance. (2024). Adeneye, Yusuf Babatunde ; Fasihi, Setareh ; Albitar, Khaldoon ; Kammoun, Ines.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:21:y:2024:i:1:d:10.1057_s41310-023-00181-9.

    Full description at Econpapers || Download paper

  7. Did Corporate Social Responsibility Vaccinate Corporations Against COVID-19?. (2024). Hassan, M. Kabir ; Homayoun, Saeid ; Mansourfar, Gholamreza ; Poursoleyman, Ehsan.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:189:y:2024:i:3:d:10.1007_s10551-023-05331-1.

    Full description at Econpapers || Download paper

  8. Pretending to be sustainable: Is ESG disparity a symptom?. (2024). Velasco, Pilar ; de la Fuente, Gabriel.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:20:y:2024:i:2:s1815566924000183.

    Full description at Econpapers || Download paper

  9. The influence of board interlocks and sustainability experience on transparent sustainability disclosure. (2024). Lu, Jing ; Nazari, Jamal A ; Herremans, Irene M ; Mahmoudian, Fereshteh ; Yu, Dongning.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:33:y:2024:i:5:p:3769-3793.

    Full description at Econpapers || Download paper

  10. Business strategy, sustainability, and firm value: A test of financial slack and agency theories. (2023). Karaman, Abdullah S ; Kuzey, Cemil ; Uyar, Ali ; Mahmood, Monowar.
    In: Managerial and Decision Economics.
    RePEc:wly:mgtdec:v:44:y:2023:i:5:p:2924-2947.

    Full description at Econpapers || Download paper

  11. Sentimental Sustainability: Does What Companies Say Tell More Than What Companies Do?. (2023). Rudolf, Markus ; Ignatov, Konstantin.
    In: Financial Markets, Institutions & Instruments.
    RePEc:wly:finmar:v:32:y:2023:i:4:p:221-252.

    Full description at Econpapers || Download paper

  12. CSR and organizational performance: The role of pro‐environmental behavior and personal values. (2023). Guan, Xin ; Ahmad, Naveed ; Sial, Muhammad Safdar ; Cherian, Jacob ; Han, Heesup.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:30:y:2023:i:2:p:677-694.

    Full description at Econpapers || Download paper

  13. Foreground or background my social responsibility: impact of the trade war on the readability of corporate social responsibility disclosures. (2023). Jia, Shuyang ; Long, Ruixi.
    In: Information Technology and Management.
    RePEc:spr:infotm:v:24:y:2023:i:1:d:10.1007_s10799-022-00384-6.

    Full description at Econpapers || Download paper

  14. Does firm strategy influence corporate social responsibility and firm performance? Evidence from the tourism industry. (2023). Koseoglu, Mehmet Ali ; Kuzey, Cemil ; Uyar, Ali ; Karaman, Abdullah S.
    In: Tourism Economics.
    RePEc:sae:toueco:v:29:y:2023:i:5:p:1272-1301.

    Full description at Econpapers || Download paper

  15. Institutional Investors, CSR Report Readability and the Moderating Role of ESG Performance. (2023). Jin, Yanhui ; Yang, Ruifeng ; Lin, Qian ; Gao, Fei.
    In: SAGE Open.
    RePEc:sae:sagope:v:13:y:2023:i:4:p:21582440231208514.

    Full description at Econpapers || Download paper

  16. Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure?. (2023). Lu, Jing ; Nazari, Jamal A ; Herremans, Irene M ; Mahmoudian, Fereshteh ; Yu, Dongning.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:52:y:2023:i:c:s1061951823000423.

    Full description at Econpapers || Download paper

  17. When ESG talks: ESG tone of 10-K reports and its significance to stock markets. (2023). Ignatov, Konstantin.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002612.

    Full description at Econpapers || Download paper

  18. Readability of integrated reports: Evidence from worldwide adopters. (2022). Minutiello, Valentina ; Tettamanzi, Patrizia ; Raimo, Nicola ; Vitolla, Filippo ; Marrone, Arcangelo.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:29:y:2022:i:3:p:524-534.

    Full description at Econpapers || Download paper

  19. The Relationship between Corporate Social Responsibility, Global Investment, and Equity Incentives. (2022). Shi, Xingheng ; Lu, Xiaoqian ; Zhou, Xiaolan ; Sheng, Tong ; Fang, Bingquan.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:23:p:16208-:d:993712.

    Full description at Econpapers || Download paper

  20. Environmental, Social, Governance & Financial Performance Disclosure for Large Firms: Is This Different for SME Firms?. (2022). Murray, Peter A ; Sands, John ; Gholami, Amir.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:10:p:6019-:d:816397.

    Full description at Econpapers || Download paper

  21. Impact of the COVID-19 Pandemic on CSR Activities of Healthcare Providers. (2022). Lippke, Sonia ; Deselaers, Christina ; Dahmen, Alina.
    In: IJERPH.
    RePEc:gam:jijerp:v:20:y:2022:i:1:p:368-:d:1015502.

    Full description at Econpapers || Download paper

  22. Textual characteristics of corporate sustainability disclosure and corporate sustainability performance: evidence from Australia. (2022). Li, Zhongtian ; Chapple, Larelle J ; Jia, Jing.
    In: Meditari Accountancy Research.
    RePEc:eme:medarp:medar-03-2021-1250.

    Full description at Econpapers || Download paper

  23. Virtual agents and flow experience: An empirical examination of AI-powered chatbots. (2022). Algharabat, Raed S ; Rana, Nripendra P ; Metri, Bhimaraya ; Alalwan, Ali Abdallah ; Baabdullah, Abdullah M.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:181:y:2022:i:c:s0040162522002967.

    Full description at Econpapers || Download paper

  24. Corporate social performances of firms in select developed economies: A comparative study. (2022). Rajesh, R ; Rajendran, Chandrasekharan ; Rajeev, A.
    In: Socio-Economic Planning Sciences.
    RePEc:eee:soceps:v:81:y:2022:i:c:s0038012121001865.

    Full description at Econpapers || Download paper

  25. The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach. (2022). Hussainey, Khaled ; Mousa, Gehan A.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:62:y:2022:i:c:s0275531922000630.

    Full description at Econpapers || Download paper

  26. Risk management committees and readability of risk management disclosure. (2022). Li, Zhongtian ; Jia, Jing.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:18:y:2022:i:3:s1815566922000315.

    Full description at Econpapers || Download paper

  27. Corporate social responsibility orientation and textual features of financial disclosures. (2022). Ben-Amar, Walid ; Soliman, Marwa.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:84:y:2022:i:c:s1057521922003507.

    Full description at Econpapers || Download paper

  28. Corporate social responsibility performance and the reputational incentives of independent directors. (2022). Lim, Youngdeok ; Lu, Louise Y ; Monroe, Gary S ; Khoo, Eunice S.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:49:y:2022:i:5-6:p:841-881.

    Full description at Econpapers || Download paper

  29. Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China. (2022). Xu, Shuolei ; Dong, Nanyan ; Wang, Fangjun ; Cullinan, Charles P.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:32:y:2022:i:2:p:267-289.

    Full description at Econpapers || Download paper

  30. Executive personality and sustainability: Do extraverted chief executive officers improve corporate social responsibility?. (2021). Hrazdil, Karel ; Nazari, Jamal A ; Mahmoudian, Fereshteh.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:28:y:2021:i:6:p:1564-1578.

    Full description at Econpapers || Download paper

  31. Can CSR Disclosure Protect Firm Reputation During Financial Restatements?. (2021). Shan, Yuan George ; Chang, Millicent ; Zhang, LU.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:173:y:2021:i:1:d:10.1007_s10551-020-04527-z.

    Full description at Econpapers || Download paper

  32. Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone. (2021). Du, Shuili ; Yu, Kun.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:172:y:2021:i:2:d:10.1007_s10551-020-04496-3.

    Full description at Econpapers || Download paper

  33. CSR as a Potential Motivator to Shape Employees’ View towards Nature for a Sustainable Workplace Environment. (2021). Badulescu, Daniel ; Li, Zhihui ; Ahmad, Naveed ; Sial, Muhammad Safdar ; Sehleanu, Mariana ; Zia-Ud, Malik ; Kong, Linghui.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:3:p:1499-:d:490838.

    Full description at Econpapers || Download paper

  34. Do Companies in Different Industries Respond Differently to Stakeholders’ Pressures When Prioritising Environmental, Social and Governance Sustainability Performance?. (2021). Matakanye, Rendani Mavis ; van der Poll, Huibrecht Margaretha ; Muchara, Binganidzo.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:21:p:12022-:d:668929.

    Full description at Econpapers || Download paper

  35. ESG Outcasts: Study of the ESG Performance of Sin Stocks. (2021). Paradis, Gabriel ; Schiehll, Eduardo.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:17:p:9556-:d:622062.

    Full description at Econpapers || Download paper

  36. Corporate Social Responsibility at the Micro-Level as a “New Organizational Value” for Sustainability: Are Females More Aligned towards It?. (2021). Ullah, Zia ; Ahmad, Naveed ; Scholz, Miklas ; Han, Heesup ; Mahmood, Asif ; Ariza-Montes, Antonio ; Vega-Muoz, Alejandro.
    In: IJERPH.
    RePEc:gam:jijerp:v:18:y:2021:i:4:p:2165-:d:504121.

    Full description at Econpapers || Download paper

  37. Improving the Environmental Footprint through Employees: A Case of Female Leaders from the Perspective of CSR. (2021). Badulescu, Alina ; Zhou, Wenxia ; Wei, Shilong ; Sial, Muhammad Safdar.
    In: IJERPH.
    RePEc:gam:jijerp:v:18:y:2021:i:24:p:13082-:d:700182.

    Full description at Econpapers || Download paper

  38. A Contemporary Issue of Micro-Foundation of CSR, Employee Pro-Environmental Behavior, and Environmental Performance toward Energy Saving, Carbon Emission Reduction, and Recycling. (2021). Ahmad, Naveed ; Shabbir, Muhammad Salman ; Sial, Muhammad Safdar ; Scholz, Miklas ; Yu, Hua ; Han, Heesup ; Ariza-Montes, Antonio ; Vega-Muoz, Alejandro.
    In: IJERPH.
    RePEc:gam:jijerp:v:18:y:2021:i:10:p:5380-:d:557082.

    Full description at Econpapers || Download paper

  39. Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Warsaw Stock Exchange. (2021). Wegrzynska, Malgorzata.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xxiv:y:2021:i:3:p:851-873.

    Full description at Econpapers || Download paper

  40. Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Warsaw Stock Exchange. (2021). Wegrzynska, Malgorzata.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xxiv:y:2021:i:3-part1:p:851-873.

    Full description at Econpapers || Download paper

  41. Determination Climate-Related Information Reporting on the Example of Selected Polish Listed Companies. (2021). Czaja-Cieszynska, Hanna.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xxiv:y:2021:i:2b:p:979-993.

    Full description at Econpapers || Download paper

  42. Improving the Quality of Reporting Information in the Annual Financial Statements of Farms: A Case Study of Poland and Spain. (2021). Wegrzynska, Malgorzata.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xxiv:y:2021:i:2:p:1180-1193.

    Full description at Econpapers || Download paper

  43. Determination Climate-Related Information Reporting on the Example of Selected Polish Listed Companies. (2021). Czaja-Cieszynska, Hanna.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xxiv:y:2021:i:2-part2:p:979-993.

    Full description at Econpapers || Download paper

  44. Improving the Quality of Reporting Information in the Annual Financial Statements of Farms: A Case Study of Poland and Spain. (2021). Wegrzynska, Malgorzata.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xxiv:y:2021:i:2-part1:p:1180-1193.

    Full description at Econpapers || Download paper

  45. Corporate adoption of SDG reporting in a non-enabling institutional environment: Insights from Libyan oil industries. (2021). Almontaser, Tariq ; Gerged, Ali Meftah.
    In: Resources Policy.
    RePEc:eee:jrpoli:v:74:y:2021:i:c:s0301420721002518.

    Full description at Econpapers || Download paper

  46. Board of director attributes and CSR engagement in emerging economy firms: Evidence from across Asia. (2021). Seamer, Michael ; Al-Mamun, Abdullah.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:46:y:2021:i:c:s1566014120300996.

    Full description at Econpapers || Download paper

  47. ESG practices and the cost of debt: Evidence from EU countries. (2021). Eliwa, Yasser ; Saleh, Ahmed ; Aboud, Ahmed.
    In: CRITICAL PERSPECTIVES ON ACCOUNTING.
    RePEc:eee:crpeac:v:79:y:2021:i:c:s1045235419300772.

    Full description at Econpapers || Download paper

  48. The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score. (2021). Pizzi, Simone ; Rosati, Francesco ; Venturelli, Andrea.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:30:y:2021:i:1:p:404-421.

    Full description at Econpapers || Download paper

  49. Water disclosure in the mining sector: An assessment of the credibility of sustainability reports. (2020). Barbat, Guillaume ; Talbot, David.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:27:y:2020:i:3:p:1241-1251.

    Full description at Econpapers || Download paper

  50. European Financial Services SMEs: Language in Their Sustainability Reporting. (2020). Marin-Hernandez, Salvador ; Ortiz-Martinez, Esther.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2020:i:20:p:8377-:d:426561.

    Full description at Econpapers || Download paper

  51. People’s Attitude to Energy from Hydrogen—From the Point of View of Modern Energy Technologies and Social Responsibility. (2020). Ingaldi, Manuela ; Klimecka-Tatar, Dorota.
    In: Energies.
    RePEc:gam:jeners:v:13:y:2020:i:24:p:6495-:d:459056.

    Full description at Econpapers || Download paper

  52. Female leadership in corporate social responsibility reporting: Effects on writing, readability and future social performance. (2020). Harjoto, Maretno A ; Laksmana, Indrarini ; Lee, Eric W.
    In: Advances in accounting.
    RePEc:eee:advacc:v:49:y:2020:i:c:s0882611020300456.

    Full description at Econpapers || Download paper

  53. A Textual Analysis of US Corporate Social Responsibility Reports. (2020). Clarkson, Peter M ; Ponn, Jordan ; Wang, Jingjing ; Richardson, Gordon D ; Rudzicz, Frank ; Tsang, Albert.
    In: Abacus.
    RePEc:bla:abacus:v:56:y:2020:i:1:p:3-34.

    Full description at Econpapers || Download paper

  54. Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom. (2019). Rotzel, Peter ; Hummel, Katrin.
    In: Schmalenbach Business Review.
    RePEc:spr:schmbr:v:71:y:2019:i:2:d:10.1007_s41464-019-00069-8.

    Full description at Econpapers || Download paper

  55. From Environmental Reporting to Environmental Performance. (2019). Klimko, Roman ; Bednarova, Michaela ; Rievajova, Eva.
    In: Sustainability.
    RePEc:gam:jsusta:v:11:y:2019:i:9:p:2549-:d:227793.

    Full description at Econpapers || Download paper

  56. A comparison of voluntary and mandated climate change-related disclosure. (2019). Gopalan, Sandeep ; Perera, Luckmika ; Jubb, Christine.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:15:y:2019:i:2:p:243-266.

    Full description at Econpapers || Download paper

  57. Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting. (2019). Velte, Patrick ; Kordsachia, Othar ; Gerwanski, Jannik.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:28:y:2019:i:5:p:750-770.

    Full description at Econpapers || Download paper

  58. Von Skeptikern, Sympathisanten und Zuschauern: Stakeholder-Typen und ihre Erwartungen an die Nachhaltigkeitsberichterstattung. (2018). Pohlmann, Tamara ; Huck-Sandhu, Simone ; Ruziczka, Dorothea ; Lehmann, Carolin.
    In: Sustainability Nexus Forum.
    RePEc:spr:sumafo:v:26:y:2018:i:1:d:10.1007_s00550-018-0470-2.

    Full description at Econpapers || Download paper

  59. Financial disclosure and social environmental responsibility: An empirical study on the Brazilian market. (2018). Dias, Ricardo Vinicius ; Sousa, Jose Antonio ; Ferreira, Edson Pinto.
    In: Contaduría y Administración.
    RePEc:nax:conyad:v:63:y:2018:i:2:p:19-20.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Al-Tuwaijri, S.A. ; Christensen, T.E. ; Hughes, K.E. The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. 2004 Acc. Organ. Soc.. 29 447-471

  2. Biddle, G.C. ; Hilary, G. ; Verdi, R.S. How does financial reporting quality relate to investment efficiency?. 2009 J. Account. Econ.. 48 112-131

  3. Bloomfield, R. Discussion of “Annual report readability, current earnings, and earnings persistence”. 2008 J. Account. Econ.. 45 248-252

  4. Bloomfield, R.J. The “incomplete revelation hypothesis” and financial reporting. 2002 Account. Horiz.. 16 233-243
    Paper not yet in RePEc: Add citation now
  5. Callen, J.L. ; Khan, M. ; Lu, H. Accounting quality, stock price delay, and future stock returns∗. 2013 Contemp. Account. Res.. 30 269-295

  6. Cho, C.H. ; Patten, D.M. The role of environmental disclosures as tools of legitimacy: a research note. 2007 Acc. Organ. Soc.. 32 639-647

  7. Cho, C.H. ; Roberts, R.W. ; Patten, D.M. The language of US corporate environmental disclosure. 2010 Acc. Organ. Soc.. 35 431-443

  8. Clarkson, P.M. ; Li, Y. ; Richardson, G.D. ; Vasvari, F.P. Does it really pay to be green? Determinants and consequences of proactive environmental strategies. 2011 J. Account. Public Policy. 30 122-144

  9. Clarkson, P.M. ; Li, Y. ; Richardson, G.D. ; Vasvari, F.P. Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis. 2008 Acc. Organ. Soc.. 33 303-327

  10. Core, J.E. A review of the empirical disclosure literature: discussion. 2001 J. Account. Econ.. 31 441-456

  11. Courtis, J.K. Annual report readability variability: tests of the obfuscation hypothesis. 1998 Account. Audit. Account. J.. 11 459-472
    Paper not yet in RePEc: Add citation now
  12. Courtis, J.K. Corporate report obfuscation: artefact or phenomenon?. 2004 The British Accounting Review. 36 291-312
    Paper not yet in RePEc: Add citation now
  13. De Franco, G. ; Hope, O.-K. ; Vyas, D. ; Zhou, Y. Analyst report readability. 2015 Contemp. Account. Res.. 32 76-104

  14. Deegan, C. ; Gordon, B. A study of the environmental disclosure practices of Australian corporations. 1996 Account. Bus. Res.. 26 187-199
    Paper not yet in RePEc: Add citation now
  15. 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 Account. Rev.. 86 59-
    Paper not yet in RePEc: Add citation now
  16. Dhaliwal, D.S. ; Radhakrishnan, S. ; Tsang, A. ; Yang, Y.G. Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. 2012 Account. Rev.. 87 723-759
    Paper not yet in RePEc: Add citation now
  17. Ertugrul, M. ; Lei, J. ; Qiu, J. ; Wan, C. Annual report readability, tone ambiguity, and the cost of borrowing. 2016 J. Financ. Quant. Anal.. -
    Paper not yet in RePEc: Add citation now
  18. Fama, E.F. Efficient capital markets: A review of theory and empirical work. 1970 J. Financ.. 25 383-417

  19. Guay, W.R. ; Samuels, D. ; Taylor, D.J. Guiding through the fog: financial statement complexity and voluntary disclosure. 2016 J. Account. Econ.. -

  20. Herremans, I.M. ; Nazari, J.A. Sustainability reporting driving forces and management control systems. 2016 J. Manage. Account. Res.. 28 103-124
    Paper not yet in RePEc: Add citation now
  21. Herremans, I.M. ; Nazari, J.A. ; Mahmoudian, F. Stakeholder relationships, engagement, and sustainability reporting. 2016 J. Bus. Ethics. 138 417-435

  22. Huang, X.B. ; Watson, L. Corporate social responsibility research in accounting. 2015 J. Account. Lit.. 34 1-16

  23. Jurafsky, D., Martin, J. H., Kehler, A., Vander Linden, K., Ward, N., 2000. Speech and language processing: An introduction to natural language processing, computational linguistics, and speech recognition (Vol. 2): MIT Press.
    Paper not yet in RePEc: Add citation now
  24. Kim, Y. ; Park, M.S. ; Wier, B. Is earnings quality associated with corporate social responsibility?. 2012 Account. Rev.. 87 761-796
    Paper not yet in RePEc: Add citation now
  25. Koh, P.-S. ; Qian, C. ; Wang, H. Firm litigation risk and the insurance value of corporate social performance. 2014 Strateg. Manage. J.. 35 1464-1482

  26. KPMG, 2015. KPMG International Survey of Corporate Responsibility Reporting. Retrieved from Switzerland <http://www.kpmg.com/CN/en/IssuesAndInsights/ArticlesPublications/Documents/kpmg-survey-of-corporate-responsibility-reporting-2015-O-201511.pdf>.
    Paper not yet in RePEc: Add citation now
  27. Lang, M. ; Lundholm, R. Cross-sectional determinants of analyst ratings of corporate disclosures. 1993 J. Account. Res.. 31 246-271

  28. Lang, M. ; Stice-Lawrence, L. Textual analysis and international financial reporting: large sample evidence. 2015 J. Account. Econ.. 60 110-135

  29. Lee, Y.-J. The effect of quarterly report readability on information efficiency of stock prices. 2012 Contemp. Account. Res.. 29 1137-1170

  30. Lehavy, R. ; Li, F. ; Merkley, K. The effect of annual report readability on analyst following and the properties of their earnings forecasts. 2011 Account. Rev.. 86 1087-1115
    Paper not yet in RePEc: Add citation now
  31. Leung, S. ; Parker, L. ; Courtis, J. Impression management through minimal narrative disclosure in annual reports. 2015 Brit. Account. Rev.. 47 275-289

  32. Leuz, C., Schrand, C., 2009. Disclosure and the cost of capital: evidence from firms' responses to the Enron shock. Retrieved from <http://www.nber.org/papers/w14897>.

  33. Li, F. Annual report readability, current earnings, and earnings persistence. 2008 J. Account. Econ.. 45 221-247

  34. Li, F. Survey of the literature. 2010 J. Account. Lit.. 29 143-165
    Paper not yet in RePEc: Add citation now
  35. Loughran, T. ; McDonald, B. Measuring readability in financial disclosures. 2014 J. Financ.. 69 1643-1671

  36. Loughran, T. ; McDonald, B. When is a liability not a liability? Textual analysis, dictionaries, and 10-Ks. 2011 J. Financ.. 66 35-65

  37. Loughran, T.I.M. ; McDonald, B. Textual analysis in accounting and finance: a survey. 2016 J. Account. Res.. 54 1187-1230

  38. Lundholm, R.J. ; Rogo, R. ; Zhang, J.L. Restoring The Tower of Babel: How foreign firms communicate with U.S. investors. 2014 Account. Rev.. 89 1453-1485
    Paper not yet in RePEc: Add citation now
  39. Luo, L. ; Tang, Q. Does voluntary carbon disclosure reflect underlying carbon performance?. 2014 J. Contemp. Account. Econ.. 10 191-205

  40. Mahoney, L.S. ; Thorne, L. ; Cecil, L. ; LaGore, W. A research note on standalone corporate social responsibility reports: signaling or greenwashing?. 2013 Crit. Perspect. Account.. 24 350-359

  41. Merkl-Davies, D.M. ; Brennan, N.M. Discretionary disclosure strategies in corporate narratives: incremental information or impression management?. 2007 J. Account. Lit.. 27 116-196

  42. Miller, B.P. The effects of reporting complexity on small and large investor trading. 2010 Account. Rev.. 85 2107-2143
    Paper not yet in RePEc: Add citation now
  43. Nazari, J.A. ; Herremans, I.M. ; Warsame, H. Sustainability reporting: external motivators and internal facilitators. 2015 Corp. Gov.. 15 375-390
    Paper not yet in RePEc: Add citation now
  44. Neu, D. ; Warsame, H. ; Pedwell, K. Managing public impressions: environmental disclosures in annual reports. 1998 Acc. Organ. Soc.. 23 265-282

  45. Olsen, M.C. ; Slotegraaf, R.J. ; Chandukala, S.R. Green claims and message frames: how green new products change brand attitude. 2014 J. Market.. 78 119-137
    Paper not yet in RePEc: Add citation now
  46. Patten, D.M. Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory. 1992 Acc. Organ. Soc.. 17 471-475

  47. PwC, 2014. Sustainability goes mainstream: insights into investor views. Retrieved from U.S.: <https://www.pwc.com/us/en/pwc-investor-resource-institute/publications/assets/pwc-sustainability-goes-mainstream-investor-views.pdf>.
    Paper not yet in RePEc: Add citation now
  48. Smith, M. ; Taffler, R. Readability and understandability: different measures of the textual complexity of accounting narrative. 1992 Account. Audit. Account. J.. 5 84-98
    Paper not yet in RePEc: Add citation now
  49. Tan, H.-T. ; Ying Wang, E. ; Zhou, B.O. When the use of positive language backfires: the joint effect of tone, readability, and investor sophistication on earnings judgments. 2014 J. Account. Res.. 52 273-302

  50. Wiseman, J. An evaluation of environmental disclosures made in corporate annual reports. 1982 Acc. Organ. Soc.. 7 53-63

Cocites

Documents in RePEc which have cited the same bibliography

  1. Environmental Compliance and Economic and Environmental Performance: Evidence from Handicrafts Small Businesses in Mexico. (2015). Diaz-Pichardo, Rene ; Sanchez-Medina, Patricia ; Toledo-Lopez, Arcelia ; Bautista-Cruz, Angelica .
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:126:y:2015:i:3:p:381-393.

    Full description at Econpapers || Download paper

  2. The Reporting and Sustainable Business Marketing. (2015). JIANU, IONEL ; Guatu, Ionela ; Urlea, Carmen.
    In: Sustainability.
    RePEc:gam:jsusta:v:8:y:2015:i:1:p:23-:d:61414.

    Full description at Econpapers || Download paper

  3. The link of environmental and economic performance: Drivers and limitations of sustainability integration. (2015). Wagner, Marcus.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:68:y:2015:i:6:p:1306-1317.

    Full description at Econpapers || Download paper

  4. Portfolio Performance Implications of Environmental, Social and Governance based Asset Selection. (2014). Mueller, Florian.
    In: Working Papers.
    RePEc:war:wpaper:2014-02.

    Full description at Econpapers || Download paper

  5. Environmental Pressures on Tourism Companies: Simulation of Scenarios in Golf Course Operators. (2014). Riquel-Ligero, Francisco ; Vargas-Sanchez, Alfonso.
    In: Journal of Tourism, Sustainability and Well-being.
    RePEc:ris:jspord:0022.

    Full description at Econpapers || Download paper

  6. Initiating Disclosure of Environmental Liability Information: An Empirical Analysis of Firm Choice. (2014). Chen, Jennifer ; Patten, Dennis ; Cho, Charles.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:125:y:2014:i:4:p:681-692.

    Full description at Econpapers || Download paper

  7. Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting. (2014). Peters, Gary ; Romi, Andrea.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:125:y:2014:i:4:p:637-666.

    Full description at Econpapers || Download paper

  8. Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter?. (2014). Du, Yingjie ; Jian, Wei ; Zeng, Quan.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:124:y:2014:i:3:p:485-507.

    Full description at Econpapers || Download paper

  9. Does Quality of Non-Financial Information Disclosure Influence Firms’ Profitability in Malaysia?. (2014). Mohamad, Zam Zuriyati ; Ismail, Nur Diyana ; Chek, Ibrahim Tamby ; Salleh, Hatijah Mohamed .
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:4:y:2014:i:4:p:297-306.

    Full description at Econpapers || Download paper

  10. Environmental Performance in Countries Worldwide: Determinant Factors and Multivariate Analysis. (2014). Vicente-Galindo, Purificacion M ; Galindo-Villardon, Purificacion M ; Rodriguez-Rosa, Miguel ; Gallego-Alvarez, Isabel.
    In: Sustainability.
    RePEc:gam:jsusta:v:6:y:2014:i:11:p:7807-7832:d:42031.

    Full description at Econpapers || Download paper

  11. Exploring the Impact of Complementary Assets on the Environmental Performance in Manufacturing SMEs. (2014). Chung, Yanghon ; Seo, Hangyeol.
    In: Sustainability.
    RePEc:gam:jsusta:v:6:y:2014:i:10:p:7412-7432:d:41538.

    Full description at Econpapers || Download paper

  12. Conference calls around merger and acquisition announcements: Do they reduce information asymmetry? UK Evidence. (2014). Tsekrekos, Andrianos ; Spyrou, Spyros ; Siougle, Georgia.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:30:y:2014:i:c:p:148-172.

    Full description at Econpapers || Download paper

  13. Carbon Management Systems and Carbon Mitigation. (2014). Tang, Qingliang ; Luo, LE.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:24:y:2014:i:1:p:84-98.

    Full description at Econpapers || Download paper

  14. Environmental innovations and profitability: How does it pay to be green? An empirical analysis on the German innovation survey. (2013). Rennings, Klaus ; Ghisetti, Claudia.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:13073.

    Full description at Econpapers || Download paper

  15. Tweetjacked: The Impact of Social Media on Corporate Greenwash. (2013). Lyon, Thomas ; Montgomery, A..
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:118:y:2013:i:4:p:747-757.

    Full description at Econpapers || Download paper

  16. Will Women Lead the Way? Differences in Demand for Corporate Social Responsibility Information for Investment Decisions. (2013). Holder-Webb, Lori ; Nath, Leda ; Cohen, Jeffrey.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:118:y:2013:i:1:p:85-102.

    Full description at Econpapers || Download paper

  17. From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China. (2013). Meng, Xin ; Zeng, S. ; Tam, C..
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:116:y:2013:i:1:p:217-232.

    Full description at Econpapers || Download paper

  18. Whether Top Executives’ Turnover Influences Environmental Responsibility: From the Perspective of Environmental Information Disclosure. (2013). Meng, Xin ; Xu, X. ; Zeng, S. ; Tam, C..
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:114:y:2013:i:2:p:341-353.

    Full description at Econpapers || Download paper

  19. Questioning the Relevance of Corporate Social Performance Measurement: from Balanced to Paradoxical Scorecards. (2013). Naro, Gerald ; Travaille, Denis.
    In: Post-Print.
    RePEc:hal:journl:halshs-00880452.

    Full description at Econpapers || Download paper

  20. The Clean Techs equity indexes at stake: Risk and return dynamics analysis. (2013). MONEVA, JOSE ; Ortas, Eduardo.
    In: Energy.
    RePEc:eee:energy:v:57:y:2013:i:c:p:259-269.

    Full description at Econpapers || Download paper

  21. Shades of green: using computer-aided qualitative data analysis to explore different aspects of corporate environmental performance. (2012). Orlitzky, Marc ; Guenther, Edeltraud ; Poser, Claudia .
    In: Metrika: International Journal for Theoretical and Applied Statistics.
    RePEc:spr:metrik:v:22:y:2012:i:4:p:413-450.

    Full description at Econpapers || Download paper

  22. The concept of environmental performance and its measurement in empirical studies. (2012). Schultze, Wolfgang ; Trommer, Ramona .
    In: Metrika: International Journal for Theoretical and Applied Statistics.
    RePEc:spr:metrik:v:22:y:2012:i:4:p:375-412.

    Full description at Econpapers || Download paper

  23. Corporate environmental and economic performances of Japanese manufacturing firms: Empirical study for sustainable development. (2012). Managi, Shunsuke ; Kaneko, Shinji ; Iwata, Kazuyuki ; Fujii, Hidemichi.
    In: MPRA Paper.
    RePEc:pra:mprapa:39564.

    Full description at Econpapers || Download paper

  24. Stock Market’s Reaction to Disclosure of Environmental Violations: Evidence from China. (2012). Xu, X. ; Zeng, S. ; Tam, C..
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:107:y:2012:i:2:p:227-237.

    Full description at Econpapers || Download paper

  25. Assessing the Impact of Formal and Informal Regulations on Environmental and Economic Performance of Brazilian Manufacturing Firms. (2012). Reynaud, Arnaud ; Féres, José ; Feres, Jose.
    In: Environmental & Resource Economics.
    RePEc:kap:enreec:v:52:y:2012:i:1:p:65-85.

    Full description at Econpapers || Download paper

  26. Non-technological regulatory effects: Implications for innovation and innovation policy. (2012). Paraskevopoulou, Evita.
    In: Research Policy.
    RePEc:eee:respol:v:41:y:2012:i:6:p:1058-1071.

    Full description at Econpapers || Download paper

  27. Does going green pay off in the long run?. (2012). Chien, Chin-Chen ; Peng, Chih-Wei.
    In: Journal of Business Research.
    RePEc:eee:jbrese:v:65:y:2012:i:11:p:1636-1642.

    Full description at Econpapers || Download paper

  28. The impact of environmental performance on firm performance: Short-term costs and long-term benefits?. (2012). Horváthová, Eva ; Horvathova, Eva.
    In: Ecological Economics.
    RePEc:eee:ecolec:v:84:y:2012:i:c:p:91-97.

    Full description at Econpapers || Download paper

  29. Does Environmental Investment Really Contribute to Firm Performance? An Empirical Analysis Using Japanese Firms. (2011). Nakamura, Eri.
    In: Eurasian Business Review.
    RePEc:spr:eurasi:v:1:y:2011:i:2:p:91-111.

    Full description at Econpapers || Download paper

  30. Do environmental management systems improve environmental performance? Empirical evidence from Italian companies. (2011). Frey, Marco ; Daddi, T. ; Magistrelli, M. ; Iraldo, F..
    In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development.
    RePEc:spr:endesu:v:13:y:2011:i:5:p:845-862.

    Full description at Econpapers || Download paper

  31. Environmental reporting: Toward enhanced information quality. (2011). Massoud, Marc F. ; Butler, Janet B. ; Raiborn, Cecily A..
    In: Business Horizons.
    RePEc:eee:bushor:v:54:y:2011:i:5:p:425-433.

    Full description at Econpapers || Download paper

  32. Shareholder Requirements for Compulsory Environmental Information in Annual Reports and on Websites. (2011). van Staden, Chris ; de Villiers, Charl.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:21:y:2011:i:4:p:317-326.

    Full description at Econpapers || Download paper

  33. The persistence of green goodwill. (2010). Srinivasan, Sunderasan ; Singh, Raj.
    In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development.
    RePEc:spr:endesu:v:12:y:2010:i:5:p:825-837.

    Full description at Econpapers || Download paper

  34. The Informational Contribution of Social and Environmental Disclosures for Investors. (2010). Magnan, Michel ; Cormier, Denis ; Ledoux, Marie-Josee.
    In: Post-Print.
    RePEc:hal:journl:hal-00481571.

    Full description at Econpapers || Download paper

  35. THE INFLUENCE OF ECO-CONTROL ON ENVIRONMENTAL AND ECONOMIC PERFORMANCE: A NATURAL RESOURCEBASED APPROACH. (2010). Journeault, Marc.
    In: Post-Print.
    RePEc:hal:journl:hal-00481559.

    Full description at Econpapers || Download paper

  36. Does environmental performance affect financial performance? A meta-analysis. (2010). Horváthová, Eva.
    In: Ecological Economics.
    RePEc:eee:ecolec:v:70:y:2010:i:1:p:52-59.

    Full description at Econpapers || Download paper

  37. Eco-control: The influence of management control systems on environmental and economic performance. (2010). Journeault, Marc ; Henri, Jean-Franois.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:35:y:2010:i:1:p:63-80.

    Full description at Econpapers || Download paper

  38. CORPORATE DISCLOSURE OF ENVIRONMENTAL CAPITAL EXPENDITURES: A TEST OF ALTERNATIVE THEORIES. (2009). Freedman, Martin ; Patten, Dennis M. ; Cho, Charles H..
    In: Post-Print.
    RePEc:hal:journl:halshs-00459410.

    Full description at Econpapers || Download paper

  39. Can environmental investment and expenditure enhance financial performance of US electric utility firms under the clean air act amendment of 1990?. (2009). Sueyoshi, Toshiyuki ; Goto, Mika.
    In: Energy Policy.
    RePEc:eee:enepol:v:37:y:2009:i:11:p:4819-4826.

    Full description at Econpapers || Download paper

  40. Media legitimacy and corporate environmental communication. (2009). Aerts, Walter ; Cormier, Denis.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:34:y:2009:i:1:p:1-27.

    Full description at Econpapers || Download paper

  41. Asymmetric Response: Explaining Corporate Social Disclosure by Multi-National Firms in Environmentally Sensitive Industries. (2008). Toms, Steven.
    In: The York Management School Working Papers.
    RePEc:wrc:ymswp1:42.

    Full description at Econpapers || Download paper

  42. Is an Environmental Management System able to influence environmental and competitive performance? The case of the Eco-Management and Audit Scheme (EMAS) in the European Union. (2008). Testa, Francesco ; Iraldo, Fabio.
    In: Working Papers.
    RePEc:sse:wpaper:200804.

    Full description at Econpapers || Download paper

  43. Corporate environmental disclosure, financial markets and the media: An international perspective. (2008). Magnan, Michel ; Aerts, Walter ; Cormier, Denis.
    In: Ecological Economics.
    RePEc:eee:ecolec:v:64:y:2008:i:3:p:643-659.

    Full description at Econpapers || Download paper

  44. Ecoefficiency: Defining a role for environmental cost management. (2008). Burnett, Royce D. ; Hansen, Don R..
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:33:y:2008:i:6:p:551-581.

    Full description at Econpapers || Download paper

  45. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. (2008). Li, Yue ; Clarkson, Peter M. ; Richardson, Gordon D. ; Vasvari, Florin P..
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:33:y:2008:i:4-5:p:303-327.

    Full description at Econpapers || Download paper

  46. LA COMPTABILITÉ DE MANAGEMENT ENVIRONNEMENTALE OU LÉCOCONTRÔLE : UTILITÉ DES OUTILS DE CONTRÔLE DE GESTION. (2007). Caron, Marie-Andree ; Boisvert, Hugues ; Mersereau, Alexander.
    In: Post-Print.
    RePEc:hal:journl:halshs-00543104.

    Full description at Econpapers || Download paper

  47. The role of environmental disclosures as tools of legitimacy: A research note. (2007). Patten, Dennis M. ; Cho, Charles H..
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:32:y:2007:i:7-8:p:639-647.

    Full description at Econpapers || Download paper

  48. Its all about audit quality: Perspectives on strategic-systems auditing. (2007). Schwartz, Rachel ; Peecher, Mark E. ; Solomon, Ira.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:32:y:2007:i:4-5:p:463-485.

    Full description at Econpapers || Download paper

  49. An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting. (2007). Jones, Stewart ; LAAN, SANDRA ; Loftus, Janice ; Frost, Geoff.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:17:y:2007:i:41:p:78-87.

    Full description at Econpapers || Download paper

  50. Poverty alleviation as business strategy? Evaluating commitments of frontrunner Multinational Corporations. (2006). van Tulder, Rob ; Kolk, Ans.
    In: World Development.
    RePEc:eee:wdevel:v:34:y:2006:i:5:p:789-801.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-05 04:55:04 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.