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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

Climate change and financial market efficiency

Liesen, Andrea - In: Business & society 54 (2015) 4, pp. 511-539

Persistent link: https://www.econbiz.de/10011300806

Changing superfund disclosure and its relation to the provision of other environmental information

Patten, Dennis M. - 2000

Persistent link: https://www.econbiz.de/10001581535

Environmental disclosure as legitimation : is it in the public interest?

Patten, Dennis M. - In: Accounting for the public interest : perspectives on …, (pp. 201-215). 2014

Persistent link: https://www.econbiz.de/10010254536

The normativity and legitimacy of CSR disclosure : evidence from France

Chauvey, Jean-Noël; Giordano-Spring, Sophie; Cho, … - In: Journal of business ethics : JOBE 130 (2015) 4, pp. 789-803

Persistent link: https://www.econbiz.de/10011350120

Manipulative environmental disclosure : further analysis of corporate projections of environmental capital spending

Chen, Jason; Chen, Jennifer C.; Patten, Dennis M. - In: Accounting and the public interest 14 (2014) 1, pp. 87-109

Persistent link: https://www.econbiz.de/10011378703

Initiating disclosure of environmental liability information : an empirical analysis of firm choice

Chen, Jennifer C.; Cho, Charles H.; Patten, Dennis M. - In: Journal of business ethics : JOBE 125 (2014) 4, pp. 681-692

Persistent link: https://www.econbiz.de/10010442272

CSR disclosure : the more things change ...?

Cho, Charles H.; Michelon, Giovanna; Patten, Dennis M.; … - In: Accounting, auditing & accountability journal 28 (2015) 1, pp. 14-35

Persistent link: https://www.econbiz.de/10010526608

Disclosure strategies and investor reactions to downsizing announcements : a legitimacy perspective

Nègre, Emmanuelle; Verdier, Marie-Anne; Cho, Charles H.; … - In: Journal of accounting and public policy 36 (2017) 3, pp. 239-257

Persistent link: https://www.econbiz.de/10011730301

Market reactions to Transparency International reports on corporate anti-corruption

Blanc, Renata; Patten, Dennis M.; Branco, Manuel Castelo - In: Accounting and the public interest 16 (2016) 1, pp. 84-99

Persistent link: https://www.econbiz.de/10011697345