With the advent of social media, individual public opinions about firms can be more easily accessed and aggregated, and recent research suggests that various platforms, such as Twitter, Seeking Alpha, and Estimize, provide information relevant in predicting future corporate disclosures. Rather...

In this paper, we examine how the emergence of voluntary disclosure standards can alter the nature of information available to capital market participants. Using industry-specific dictionaries of sustainability terms contained in voluntary disclosure standards developed by the Sustainability...

In this paper, we examine factors prompting companies to voluntarily adopt sustainability standards for sustainability reporting and the consequences of such voluntary commitment. Using data on firms’ voluntary adoption of sustainability standards developed by the Sustainability Accounting...