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Voluntary disclosure, earnings quality, and cost of capital

Francis, Jennifer; Nanda, Dhananjay; Olsson, Per - In: Journal of accounting research 46 (2008) 1, pp. 53-99

Persistent link: https://www.econbiz.de/10003661389

A pitfall in ethical investing : ESG disclosures reflect vulnerabilities, not virtues

Garvey, Gerald; Kazdin, Joshua; LaFond, Ryan; Nash, Joanna - In: Journal of investment management : JOIM 15 (2017) 2, pp. 51-64

Persistent link: https://www.econbiz.de/10011700683

A Pitfall in Ethical Investing : ESG Disclosures Reveal Vulnerabilities, Not Virtues

Garvey, Gerald T. - 2016

It is widely believed that ESG (Environmental, Social, Governance) investing helps reduce regulatory and reputational risks. In a large global panel, we find that ethics controversies are more likely for firms that adopt popular ESG policies. The effect is attenuated by controlling for size,...

Persistent link: https://www.econbiz.de/10012982920

Re-examing the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks

Francis, Jennifer; Nanda, Dhananjay; Wang, Xin - In: Journal of accounting & economics 41 (2006) 3, pp. 271-292

Persistent link: https://www.econbiz.de/10003361436

Financial reporting transparency

Barth, Mary E.; Schipper, Katherine - In: Journal of accounting, auditing & finance 23 (2008) 2, pp. 173-190

Persistent link: https://www.econbiz.de/10003708053

Evidence that market participants assess recognized and disclosed items similarly when reliability is not an issue

Bratten, Brian; Choudhary, Preeti; Schipper, Katherine - In: The accounting review : a publication of the American … 88 (2013) 4, pp. 1179-1210

Persistent link: https://www.econbiz.de/10009785605