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Financial Reporting Conservatism and Voluntary CSR Disclosure
Cho, Seong-Yeon - 2020
This paper examines whether a firm's degree of conservatism in financial reporting is associated with its voluntary non … reporting conservatism. We expand this line of questioning and find that firms that adopt conservative financial reporting are … reduced when its financial reporting is more conservative. Our evidence suggests that the quantity and quality of CSR …
Persistent link: https://www.econbiz.de/10012839274
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Firm Performance, Reporting Goals, and Language in Narrative Disclosures
Asay, H. Scott - 2018
We use an experiment with experienced managers to provide more-direct evidence on how reporting goals and firm …
Persistent link: https://www.econbiz.de/10012940133
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Reporting Goals and Manager Vocal Cues in Disclosure
Steenhoven, Blake A. - 2023
identify manager reporting goals and understand the determinants of nonverbal behaviors in financial communications …
Persistent link: https://www.econbiz.de/10014362382
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The Influence of Firm-Specific Characteristics on the Extent of Voluntary Disclosure in XBRL : Empirical Analysis of SEC Filings
Kaya, Devrimi - 2014
eXtensible Business Reporting Language (XBRL) is an open standard for the electronic preparation and exchange of …
Persistent link: https://www.econbiz.de/10013068476
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The Effect of CSR Performance and CSR Disclosure Readability on Investors’ Earnings Judgment
Chen, Yasheng - 2019
Given the fact that there are no clear regulations guiding firms to publicly disclose CSR performance in practice, it is possible that management strategically uses discretion to emphasize (obfuscate) favorable (unfavorable) information in public disclosures, wishing to “manipulate”...
Persistent link: https://www.econbiz.de/10012895418
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Disclosure of Information in Audit Reports
Jacques, Flávia Verônica - 2016
This study aimed to determine if the level of information included in audit reports was related to the average stock value of companies as listed in the Brazilian capital market. Of 255 companies, 44 financial entities were excluded because they operate in regulatory and competitive environments...
Persistent link: https://www.econbiz.de/10012994680
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Determinants of Environmental Disclosures of US-Electric Utility Firms : Between Compliance and Voluntary Reporting
Tadros, Hani; Souissi, Mohsen - 2022
Due to its great contribution to environmental pollution, the American utility industry is increasingly under a high level of scrutiny by its stakeholders. Proponents of the legitimacy theory, argue that poor environmental performers are likely to voluntarily disclose more environmental...
Persistent link: https://www.econbiz.de/10013307676
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Sustainability Disclosure Channels and Firm Risk : Evidence from Initiated and Continued Social Disclosure between SEC-Filings, Sustainability Reports, and Financial Reports
Hoepner, Andreas G. F.; Korca, Blerita; Schiemann, Frank - 2023
Firms can disclose social information via different channels such as SEC filings, stand-alone sustainability reports, or financial reports. Based on the notion that investors interpret such disclosures from a risk perspective, we analyse how disclosure via each of the three channels relates to...
Persistent link: https://www.econbiz.de/10014265238
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Mandatory CSR Reporting in Europe : A Textual Analysis of Firms’ Climate Disclosure Practices
Brié, Bjarne; Stouthuysen, Kristof; Verdonck, Tim - 2022
We introduce a machine learning approach to quantify the thematic content of climate reporting in annual reports and … use this to analyze firms’ climate reporting practices in the context of the widespread European Non-Financial Reporting … climate reporting narratives, corresponding with improvements in disclosure quality, and that firms start doing so before the …
Persistent link: https://www.econbiz.de/10014244936
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Managers’ Green Investment Disclosures and Investors’ Reaction
Martin, Patrick - 2014
Most large companies voluntarily disclose information about their corporate social responsibility (CSR) activities. We use experimental markets to examine how managers' disclosures of a particular type of CSR, green investment, affect investors' bidding behavior. We find that, although in our...
Persistent link: https://www.econbiz.de/10013067547