Showing 1 - 10 of 17
Overview: The corporate reporting landscape has evolved in the last 20 years from financial reporting to sustainability reporting to “integrated reporting.” Since 2010, the IIRC (International Integrated Reporting Council) has led the work on building the first Integrated Reporting (IR)...
Persistent link: https://www.econbiz.de/10012968225
Persistent link: https://www.econbiz.de/10012384337
In this study, we examine the changes in disclosure practices at Siemens AG—a large German multinational corporation, on compliance and the fight against corruption over a period of 11 years during which two significant corruption-related events occurred: (1) the issuance of the 10th principle...
Persistent link: https://www.econbiz.de/10010895384
In this study, we examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. We investigate, first, whether the disclosure appears to be a function of the materiality of the spending and we find that, for the overwhelming majority of...
Persistent link: https://www.econbiz.de/10008788985
This study uses Goffman's self-presentation theory to examine corporate website environmental disclosures from an organizational legitimacy perspective. We argue that corporations use Internet environmental disclosure to project a more socially acceptable environmental management approach to...
Persistent link: https://www.econbiz.de/10008790350
Despite the growth in electronic commerce (hereafter, “e-commerce”) usage, consumers are still reluctant to purchase online due to security and privacy concerns. To alleviate this issue, e-commerce vendors may sign up with an independent third-party web assurance service to obtain a seal...
Persistent link: https://www.econbiz.de/10008792120
We investigate different language techniques used in corporate environmental disclosures and test whether the impression management (see Neu et al., 1998) hypothesis holds when disclosures are measured as such. We argue that the way information is presented (i.e., the language and verbal tone of...
Persistent link: https://www.econbiz.de/10008792897
This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked to make 12 choices, choosing each time between two predetermined...
Persistent link: https://www.econbiz.de/10014085700
In this paper, we examine the impact of excess cash on firm decisions about accretive share repurchases — those increasing earnings per share (EPS) by at least one cent — and the impact of these repurchases on firm investments and value. Employing a fuzzy regression discontinuity design, we...
Persistent link: https://www.econbiz.de/10012967187
This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked to make 12 choices, choosing each time between two predetermined...
Persistent link: https://www.econbiz.de/10013222860