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Material sustainability information and stock price informativeness
Grewal, Jody; Hauptmann, Clarissa; Serafeim, George - 2017
As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability … regarding which sustainability disclosures are financially material. To inform this issue, we examine materiality standards … developed by the Sustainability Accounting Standards Board (SASB). We find firms voluntarily disclosing more SASB …
Persistent link: https://www.econbiz.de/10011901546
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Environmental, social, and governance scores and earnings management in telecommunication companies : an international perspective
Acar, Goksel; Coşkun, Ali - In: Financial internet quarterly 19 (2023) 2, pp. 26-35
scores from Refinitiv as sustainability measures and discretionary accruals as the indicator of earnings management. We …
Persistent link: https://www.econbiz.de/10014330074
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The irrelevance of R&D intensity in the ESG disclosure? : insights from top 10 listed companies on global Islamic indices
Ramadhan, Muhammad Afi; Mulyany, Ratna; Mutia, Evi - In: Cogent business & management 10 (2023) 1, pp. 1-15
in their sustainability reports. This study signifies the role of directors even within the Islamic listed companies that … the more highly educated the members of the board, they will tend to disclose more ESG information on their sustainability …
Persistent link: https://www.econbiz.de/10014471264
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Sustainability disclosure imbalances : a qualitative case-study analysis
Sanchez-Hernandez, M. Isabel; Hourneaux, Flavio <Jr.>; … - In: World review of entrepreneurship, management and … 15 (2019) 1/2, pp. 42-59
Persistent link: https://www.econbiz.de/10012027565
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An analysis on sustainability reporting practices of the Turkish banking sector
Menteş, S. Ahmet - In: Middle East journal of management : MEJM 7 (2020) 1, pp. 60-74
Persistent link: https://www.econbiz.de/10012179432
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Water sustainability in the brewing industry : a stakeholder based approach
Morris, Jonathan - In: Die Unternehmung : Swiss journal of business research … 74 (2020) 3, pp. 245-263
Persistent link: https://www.econbiz.de/10012290870
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The Financial determinants of integrated reporting disclosure by Jordanian companies
Al Amosh, Hamzeh; Saleh F. A. Khatib; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-20
The paper aims to investigate the effect of financial leverage, profitability, liquidity ratios, cash holdings, and interest coverage ratios on the level of integrated reporting disclosure-as one of the reports that promotes sustainable development-of Jordanian industrial listed companies. The...
Persistent link: https://www.econbiz.de/10013397648
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Difference in degrees : CEO characteristics and firm environmental disclosure
Lewis, Ben W.; Walls, Judith L.; Dowell, Glen W. S. - In: Strategic management journal 35 (2014) 5, pp. 712-722
Persistent link: https://www.econbiz.de/10010370428
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Scrutiny, norms, and selective disclosure : a global study of greenwashing
Marquis, Christopher; Toffel, Michael W.; Zhou, Yanhua - In: Organization science : a journal of the Institute for … 27 (2016) 2, pp. 483-504
Persistent link: https://www.econbiz.de/10011459484
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Socially responsible investing and sustainable indices : a sustainability agenda
Khan, Firdaus - In: Indian journal of corporate governance 14 (2021) 2, pp. 209-225
Persistent link: https://www.econbiz.de/10012794010