1. Kill two birds with one stone: How to strengthen digital new infrastructures impacts on urban green innovation – The channel of factor allocation. (2025). Liao, Ruiwen ; Wang, Nian ; Huang, Yue.
   In: International Review of Economics & Finance.
   RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025000164.

   Full description at Econpapers || Download paper

2. ESG ratings: Disagreement across providers and effects on stock returns. (2025). Petrella, Giovanni ; Anselmi, Giulio.
   In: Journal of International Financial Markets, Institutions and Money.
   RePEc:eee:intfin:v:100:y:2025:i:c:s104244312500023x.

   Full description at Econpapers || Download paper

1. Amir, Eli ; Baruch, Lev Value-relevance of nonfinancial information: The wireless communications industry. 1996 Journal of Accounting & Economics. 22 3-30

2. Bonsall, S.B. ; Miller, B.P. The impact of narrative disclosure readability on bond ratings and the cost of debt. 2017 Review of Accounting Studies. 22 608-643

3. Busshee, B.J. ; Gow, I.D. ; Taylor, R.J. Linguistic complexity in firm disclosure:obfuscation or information?. 2018 Journal of Accounting Research. 56 85-121

4. Cai, C. ; Tu, Y. ; Li, Z. Enterprise digital transformation and ESG performance. 2023 Finance Research Letters. 58 -

5. Dan, S.D. ; Lioz, T.A. ; Tsang, A. ; Yang, Y.G. Voluntary nonfinancial disclosure and the cost of equity capital:the initiation of corporate social responsibility reporting. 2011 Social Science Electronic Publishing. 86 -
   Paper not yet in RePEc: Add citation now
   

6. Grewal, Jody ; Riedl, Edward J. ; Serafeim, George Market reaction to mandatory nonfinancial disclosure. 2019 Management Science. 65 3061-3084

7. Helbig, M. The effect of mandatory CSR disclosure on information asymmetry:evidence from a quasi-natural experiment in China. 2013 Social Science Electronic Publishing. 33 -
   Paper not yet in RePEc: Add citation now
   
8. Hu, J. ; Han, Y. ; Zhong, Y. How corporate digital transformation affects corporate ESG performance-evidence from Chinese listed companies. 2023 Industrial Economics Review. 105-123
   Paper not yet in RePEc: Add citation now
   
9. Hu, N. ; Xue, F. ; Wang, H.N. Does managerial myopia affect long-term corporate investment? --Based on text analysis and machine learning. 2021 Management World. 139-156
   Paper not yet in RePEc: Add citation now
   

10. Huijing, H. ; Zekai, T. ; Aoyun, C. ; Juanjuan, H. Enterprises' globalization and ESG performance. 2023 Finance Research Letters. 58 -

11. Jiang, T. Mediating and moderating effects in empirical studies of causal inference. 2022 China Industrial Economy. 100-120
    Paper not yet in RePEc: Add citation now
    
12. Lei, L. ; Li, Y. ; Luo, Y. Social media and voluntary nonfinancial disclosure: Evidence from twitter presence and corporate political disclosure. 2019 Journal of Information Systems. 33 -
    Paper not yet in RePEc: Add citation now
    

13. Li, F. Annual report readability, current earnings, and earnings persistence. 2008 Journal of Accounting and Economics. 45 221-247

14. Liu, G. Non-financial information disclosure, foreign shareholding and the efficiency of corporate IPO pricing. 2021 Finance and Accounting Newsletter. 881 53-56
    Paper not yet in RePEc: Add citation now
    
15. Loughran, T. ; Mcdonald, B. Measuring readability in financial disclosures. 2015 Journal of Finance. 69 1643-1671
    Paper not yet in RePEc: Add citation now
    
16. Mingyue, F. ; Huihua, N. ; Xinyi, S. Can enterprise digitization improve ESG performance?. 2023 Economic Modelling. 118-
    Paper not yet in RePEc: Add citation now
    
17. National Language Work Committee, . 1988 Word Reform Publishing House: Beijing
    Paper not yet in RePEc: Add citation now
    
18. Park, S.R. ; Oh, K.S. Integration of ESG information into individual investors' corporate investment decisions: Utilizing the UTAUT framework. 2022 Frontiers in Psychology. -
    Paper not yet in RePEc: Add citation now
    

19. Rjiba, H. ; Saadi, S. ; Boubaker, S. ; Ding, X.Y. Annual report readability and the cost of equity capital. 2021 Journal of Corporate Finance. 67 -

20. Shen, J. ; Li, S. ; Sun, F. Annual report tone and corporate financial performance: Heart to heart or heart to mouth?. 2022 Audit and Economic Research. 37 69-80
    Paper not yet in RePEc: Add citation now
    
21. Soper, F.J. ; Dolphin, R. Readability and corporate annual reports. 1964 The Accounting Review. 39 -
    Paper not yet in RePEc: Add citation now
    
22. Wang, J. ; Chen, J. ; Shi, Y. Do textual disclosure language features of annual reports' non-financial information affect the risk of share price collapse?. 2022 Journal of Beijing University of Technology and Business (Social Science Edition). 37 98-112
    Paper not yet in RePEc: Add citation now
    
23. Wang, K.M. ; Wang, H.J. ; Li, D.D. ; Dai, X.Y. Annual report textual information complexity and managerial self-interest - evidence from Chinese listed companies. 2018 Management World. 34 120-132+194
    Paper not yet in RePEc: Add citation now
    
24. Wang, Yinghuan ; Guo, Yongzhen Corporate digital transformation and ESG performance - Empirical evidence based on Chinese listed firms. 2023 Financial Research. 49 94-108
    Paper not yet in RePEc: Add citation now
    
25. Wu, F. ; Hu, H. ; Lin, H. ; Ren, Xiaoyi Corporate digital transformation and capital market performance-empirical evidence from stock liquidity. 2021 Management World. 37 130-144+10
    Paper not yet in RePEc: Add citation now
    
26. Wu, W. ; Zhao, Y. ; Yan, J. ; Wang, S. Does analyst text toneaffect stock price synchronisation?——a mediation effect test based on stakeholder behaviour. 2020 Journal of Management Science. 23 108-126
    Paper not yet in RePEc: Add citation now
    
27. Xiao, Q. ; Shen, H. Media attention, investors' heterogeneous beliefs and stock price synchronisation. 2021 Finance and Trade Research. 32 99-110
    Paper not yet in RePEc: Add citation now
    

28. Xie, J. ; Nozawa, W. ; Yagi, M. ; Fujii, H. ; Managi, S. Do environmental, social, and governance activities improve corporate financial performance?. 2019 Business Strategy and the Environment. 28 286-300

29. Yu, E.P.Y. ; Guo, C.Q. ; Luu, B.V. Environmental, social and governance transparency and ESG score. 2018 Business Strategy and the Environment. 27 987-1004

30. Yu, H. ; Zhao, S. Research on the impact of corporate ESG disclosure on digital transformation - empirical evidence based on text similarity analysis of annual reports. 2022 Modern Finance. 28-34
    Paper not yet in RePEc: Add citation now
    

31. Zhang, Yingying ; Wan, Dongqi ; Lei, Zhang Green credit, supply chain transparency and corporate ESG performance: evidence from China. 2024 Finance Research Letters. 59-

1. Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain. (2019). Ugarte, Jose Vicente ; Gomez-Bezares, Fernando ; Goicoechea, Estibaliz.
   In: Sustainability.
   RePEc:gam:jsusta:v:11:y:2019:i:3:p:713-:d:201831.

   Full description at Econpapers || Download paper

2. Materiality from financial towards non-financial reporting. (2013). Fasan, Marco ; Mio, Chiara.
   In: Working Papers.
   RePEc:vnm:wpdman:55.

   Full description at Econpapers || Download paper

3. The impact of intellectual capital disclosure on cost of equity capital: A case of French firms. (2013). Boujelbene, Mohamed.
   In: Journal of Economics, Finance and Administrative Science.
   RePEc:ris:joefas:0056.

   Full description at Econpapers || Download paper

4. La escasa relevancia de la información contable sobre los activos intangibles en la valoración de las empresas innovadoras españolas: el caso de los sectores farmacéutico y biotecnológico || The Low I. (2013). Paredes, Mercedes Rodriguez ; Maroto Acin, Juan Antonio, ; Martin, Gracia Rubio.
   In: Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration.
   RePEc:pab:rmcpee:v:16:y:2013:i:1:p:68-94.

   Full description at Econpapers || Download paper

5. CEO incentives and earnings prediction. (2013). Li, Siyi ; Gong, James.
   In: Review of Quantitative Finance and Accounting.
   RePEc:kap:rqfnac:v:40:y:2013:i:4:p:647-674.

   Full description at Econpapers || Download paper

6. 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

7. Do Investors Value a Firm’s Commitment to Social Activities?. (2013). Rodgers, Waymond ; Choy, Hiu ; Guiral, Andres.
   In: Journal of Business Ethics.
   RePEc:kap:jbuset:v:114:y:2013:i:4:p:607-623.

   Full description at Econpapers || Download paper

8. Gold mine feasibility study disclosure in Australia: Determinants and implications. (2013). Kean, Stephen ; Ferguson, Andrew ; Feigin, Alexey.
   In: Resources Policy.
   RePEc:eee:jrpoli:v:38:y:2013:i:1:p:8-17.

   Full description at Econpapers || Download paper

9. Does the market value corporate response to climate change?. (2013). Wang, Tawei ; Hsu, Audrey Wen-Hsin.
   In: Omega.
   RePEc:eee:jomega:v:41:y:2013:i:2:p:195-206.

   Full description at Econpapers || Download paper

10. Earnings Predictability, Value Relevance, and Employee Expenses. (2013). Guenther, Thomas ; Schiemann, Frank.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:48:y:2013:i:2:p:149-172.

    Full description at Econpapers || Download paper

11. Further Evidence on the Usefulness of Direct Method Cash Flow Components for Forecasting Future Cash Flows. (2013). Farshadfar, Shadi ; Monem, Reza.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:48:y:2013:i:1:p:111-133.

    Full description at Econpapers || Download paper

12. The demand for accounting information: young NASDAQ listings versus S&P 500 NYSE listings. (2012). Saito, Yoshie.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:38:y:2012:i:2:p:149-175.

    Full description at Econpapers || Download paper

13. The relationship between organizational culture and market orientation in the Greek telecommunication companies. (2012). Kargas, Antonios ; Papadimitriou, Athanasios .
    In: Netnomics.
    RePEc:kap:netnom:v:13:y:2012:i:1:p:1-23.

    Full description at Econpapers || Download paper

14. ADJUGÉ, VENDU...ASSURÉ. (2012). Fouquau, Julien ; Botton, Carole.
    In: Post-Print.
    RePEc:hal:journl:hal-00937902.

    Full description at Econpapers || Download paper

15. La création de valeur actionnariale est-elle pertinente pour la prise de décision dinvestissement ? Une étude empirique du SBF250 par secteurs dactivité. (2012). Martinez, Isabelle ; Agbodjo, Serge.
    In: Post-Print.
    RePEc:hal:journl:hal-00935809.

    Full description at Econpapers || Download paper

16. Earnings conference calls and stock returns: The incremental informativeness of textual tone. (2012). Doran, James ; Price, McKay S. ; Peterson, David R. ; Bliss, Barbara A..
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:36:y:2012:i:4:p:992-1011.

    Full description at Econpapers || Download paper

17. Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?. (2012). Duh, Rong-Ruey ; Cheng, Kang ; Hsu, Audrey Wen-Hsin.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:47:y:2012:i:2:p:198-225.

    Full description at Econpapers || Download paper

18. Value relevance of banks: global evidence. (2011). John, Kose ; HASAN, IFTEKHAR ; Francis, Bill ; Anandarajan, Asokan.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:36:y:2011:i:1:p:33-55.

    Full description at Econpapers || Download paper

19. Les motivations de linscription des investissements en R&D à lactif : Divulgation volontaire dinformations ou gestion des résultats ?. (2011). Azouz, Samah Rebai.
    In: Post-Print.
    RePEc:hal:journl:hal-00650564.

    Full description at Econpapers || Download paper

20. Financial reporting quality and idiosyncratic return volatility. (2011). Rajgopal, Shiva ; Venkatachalam, Mohan.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:1-20.

    Full description at Econpapers || Download paper

21. Corporate Lobbying and Financial Performance. (2010). Parsley, David ; Yang, Ya-Wen ; Chen, Hui.
    In: MPRA Paper.
    RePEc:pra:mprapa:21114.

    Full description at Econpapers || Download paper

22. Voluntary financial disclosure, the introduction of IFRS and long-term communication policy: An empirical test on French firms. (2010). de La Bruslerie, hubert ; Gabteni, Heger.
    In: Post-Print.
    RePEc:hal:journl:halshs-00636602.

    Full description at Econpapers || Download paper

23. Pertinence des méthodes dévaluation financière des marques : une étude empirique au niveau international. (2010). Beldi, Adel.
    In: Post-Print.
    RePEc:hal:journl:halshs-00525832.

    Full description at Econpapers || Download paper

24. Stock market bubble effects on mergers and acquisitions. (2010). Yosef, Rami ; Gavious, Ilanit ; Aharon, David Y..
    In: The Quarterly Review of Economics and Finance.
    RePEc:eee:quaeco:v:50:y:2010:i:4:p:456-470.

    Full description at Econpapers || Download paper

25. Integrating hierarchical balanced scorecard with non-additive fuzzy integral for evaluating high technology firm performance. (2010). Lu, Iuan-Yuan ; Wang, Chun-Hsien ; Chen, Chin-Bein .
    In: International Journal of Production Economics.
    RePEc:eee:proeco:v:128:y:2010:i:1:p:413-426.

    Full description at Econpapers || Download paper

26. Accounting anomalies and fundamental analysis: A review of recent research advances. (2010). Wysocki, Peter ; Richardson, Scott ; Tuna, Irem.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:410-454.

    Full description at Econpapers || Download paper

27. Accounting for Investments in Human Capital: A Review. (2010). Frick, Hermann ; Wyatt, Anne.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:20:y:2010:i:3:p:199-220.

    Full description at Econpapers || Download paper

28. The Valuation Implications of Sales Growth in Start-up Ventures. (2009). Gavious, Ilanit ; Schwartz, Dafna.
    In: Journal of Entrepreneurial Finance.
    RePEc:pep:journl:v:13:y:2009:i:2:p:1-24.

    Full description at Econpapers || Download paper

29. The Value Relevance of Environmental and Social Performance: Evidence from Swedish SIX 300 Companies. (2009). Semenova, Natalia ; Hassel, Lars ; Nilsson, Henrik.
    In: Sustainable Investment and Corporate Governance Working Papers.
    RePEc:hhb:sicgwp:2009_004.

    Full description at Econpapers || Download paper

30. First-Time Adoption of IFRS, Managerial Incentives and Value- Relevance: Some French Evidence. (2009). Demaria, Samira ; Teller, Robert ; Lapointe-Antunes, Pascale ; Cormier, Denis.
    In: Post-Print.
    RePEc:hal:journl:halshs-00441336.

    Full description at Econpapers || Download paper

31. Trends in non-financial reporting. (2008). Popa, Adina.
    In: Analele Universitatii Eftimie Murgu Resita Fascicola de Inginerie.
    RePEc:uem:journl:v:1:y:2008:i:xv:p:353-360.

    Full description at Econpapers || Download paper

32. Incidence des choix dexemptions comptables sur la valorisation boursière des sociétés françaises lors de la première application du référentiel IFRS. (2008). Demaria, Samira ; Teller, Robert ; Cormier, Denis.
    In: Post-Print.
    RePEc:hal:journl:halshs-00266117.

    Full description at Econpapers || Download paper

33. Accounting for Intangible Investments. (2008). Abernethy, Margaret ; Wyatt, Anne.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:18:y:2008:i:2:p:95-107.

    Full description at Econpapers || Download paper

34. The value relevance of top executive departures: Evidence from the Netherlands. (2007). Praag, Mirjam ; Cools, Kees .
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:13:y:2007:i:5:p:721-742.

    Full description at Econpapers || Download paper

35. Intangible capital in the pharmaceutical and chemical industry. (2006). Klock, Mark ; Gleason, Katherine I..
    In: The Quarterly Review of Economics and Finance.
    RePEc:eee:quaeco:v:46:y:2006:i:2:p:300-314.

    Full description at Econpapers || Download paper

36. Financial statement data in assessing the future potential of a technology firm: The case of Nokia. (2006). Laitinen, Erkki K..
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:15:y:2006:i:3:p:256-286.

    Full description at Econpapers || Download paper

37. Evaluation de synthèse ex post de la performance environnementale pour des sites industriels : cas des sites de lentité raffinage de la société Total. (2006). Andre, Stephane .
    In: Economics Papers from University Paris Dauphine.
    RePEc:dau:papers:123456789/3717.

    Full description at Econpapers || Download paper

38. Firm resources and quality signalling: evidence from UK initial public offerings. (2005). Toms, Steven ; Berry, Bob ; Reber, Beat.
    In: Applied Financial Economics.
    RePEc:taf:apfiec:v:15:y:2005:i:8:p:575-586.

    Full description at Econpapers || Download paper

39. The Value-Relevance of Financial and Nonfinancial Information—Evidence from Taiwan’s Information Electronics Industry. (2005). Yao, Ming-Li ; Liang, Chiung-Ju.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:24:y:2005:i:2:p:135-157.

    Full description at Econpapers || Download paper

40. NATURE ET CARACTERISTIQUES DES INFORMATIONS UTILISEES PAR LES ENTREPRISES FRANÇAISES DANS LE CADRE DE LEUR COMMUNICATION FINANCIERE : UNE ETUDE EMPIRIQUE. (2005). Bescos, Pierre-Laurent ; Cauvin, Eric.
    In: Post-Print.
    RePEc:hal:journl:halshs-00581142.

    Full description at Econpapers || Download paper

41. Valuation waves and merger activity: The empirical evidence. (2005). Viswanathan, S ; Robinson, David ; Rhodes-Kropf, Matthew.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:77:y:2005:i:3:p:561-603.

    Full description at Econpapers || Download paper

42. The relevance of financial statement information for executive performance evaluation: Evidence from choice of bonus plan accounting performance measures. (2005). Krolick, Debra L..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:40:y:2005:i:2:p:115-132.

    Full description at Econpapers || Download paper

43. A balanced scorecard analysis of performance metrics. (2004). Janakiraman, Surya N. ; Banker, Rajiv D. ; Chang, Hsihui ; Konstans, Constantine.
    In: European Journal of Operational Research.
    RePEc:eee:ejores:v:154:y:2004:i:2:p:423-436.

    Full description at Econpapers || Download paper

44. Impact of nonearnings disclosures on market risk: evidence with interim reports. (2003). Schadewitz, Hannu ; Kanto, Antti J..
    In: Applied Financial Economics.
    RePEc:taf:apfiec:v:13:y:2003:i:10:p:721-729.

    Full description at Econpapers || Download paper

45. Intangible Assets and Economic Growth. (2003). RANGELOVA, ROSSITSA.
    In: Economic Studies journal.
    RePEc:bas:econst:y:2003:i:2:p:45-71.

    Full description at Econpapers || Download paper

46. Conservative accounting and equity valuation. (2000). Zhang, Xiao-Jun.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:29:y:2000:i:1:p:125-149.

    Full description at Econpapers || Download paper

47. Managerial Actions, Stock Returns, and Earnings: The Case of Business-to-Business Internet Firms. (2000). Kotha, Suresh ; Rajgopal, Shivaram ; Venkatachalam, Mohan.
    In: Research Papers.
    RePEc:ecl:stabus:1673.

    Full description at Econpapers || Download paper

48. The Comprehensiveness of Cash Flow Reporting in the United Kingdom: Some Characteristics and Firm-specific Determinants. (1999). Wallace, R. S. Olusegun, ; Choudhury, Mohammed S. I., ; Adhikari, Ajay.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:34:y:1999:i:3:p:311-347.

    Full description at Econpapers || Download paper

49. Changes in the value-relevance of earnings and book values over the past forty years. (1997). Weiss, Ira S. ; MAYDEW, EDWARD L. ; Collins, Daniel W..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:24:y:1997:i:1:p:39-67.

    Full description at Econpapers || Download paper

50. The value-relevance of nonfinancial information: A discussion. (1996). Shevlin, Terry.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:31-42.

    Full description at Econpapers || Download paper

Report date: 2025-09-22 19:56:27 || Missing content? Let us know