Similar Search Results

Implications of Investor-Focused ESG Reporting … and Misreporting

Friedman, Henry L.; Heinle, Mirko Stanislav; Luneva, Irina - 2023

Firms and jurisdictions worldwide are adopting ESG reporting in various forms. To better understand potential implications of ESG reporting, we develop a model in which a firm provides ESG and financial reports to investors. Investors price the firm's stock, and stock prices provide both real...

Persistent link: https://www.econbiz.de/10014359352

Disclosure substitution

Heinle, Mirko S.; Samuels, Delphine; Taylor, Daniel J. - In: Management science : journal of the Institute for … 69 (2023) 8, pp. 4774-4789

Persistent link: https://www.econbiz.de/10014339455

Insider horizon and disclosure policies

Cadman, Brian; Heinle, Mirko S.; Macciocchi, Daniele - In: The accounting review : a publication of the American … 98 (2023) 4, pp. 55-88

Persistent link: https://www.econbiz.de/10014340335

Managerial discretion in the choice among finanical reporting alternatives

Verrecchia, Robert E. - In: Journal of accounting & economics 8 (1986) 3, pp. 175-195

Persistent link: https://www.econbiz.de/10003699785

A proof of the existence of "consensus beliefs"

Verrecchia, Robert E. - In: The journal of finance : the journal of the American … 34 (1979) 4, pp. 957-963

Persistent link: https://www.econbiz.de/10003699789

Accounting Alchemy

Verrecchia, Robert E. - In: Accounting horizons : a quarterly publication of the … 27 (2013) 3, pp. 603-617

Persistent link: https://www.econbiz.de/10010199054

The role of capital market settings in disclosure policy

Verrecchia, Robert E. - In: Accounting horizons : a quarterly publication of the … 26 (2012) 2, pp. 385-387

Persistent link: https://www.econbiz.de/10009568265

Consensus beliefs, information acquisition, and market information efficiency

Verrecchia, Robert E. - In: The American economic review 70 (1980) 5, pp. 874-884

Persistent link: https://www.econbiz.de/10002955898

Discretionary disclosure

Verrecchia, Robert E. - In: Journal of accounting & economics 5 (1983) 3, pp. 179-194

Persistent link: https://www.econbiz.de/10002960737

Information acquisition in a noisy rational expectations economy

Verrecchia, Robert E. - In: Econometrica : journal of the Econometric Society, an … 50 (1982) 6, pp. 1415-1430

Persistent link: https://www.econbiz.de/10002960738