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Natural Disasters, Risk Salience, and Corporate ESG Disclosure

Social Science Research Network, 2021
We examine how natural disasters affect the corporate environmental, social, and governance (ESG) disclosure policies of firms located close to disaster areas.
Qiping Huang   +3 more
semanticscholar   +1 more source

How does environmental information disclosure affect economic development and haze pollution in Chinese cities? The mediating role of green technology innovation.

Science of the Total Environment, 2021
To achieve the win-win goal of fostering economic development and inhibiting haze pollution in China, environmental information disclosure has been given more and more attention for its role of promoting green technology innovation.
Yanchao Feng, Xiaohong Wang, Zhou Liang
semanticscholar   +1 more source

Shareholder activism and firms' voluntary disclosure of climate change risks

Strategic Management Journal, 2019
This paper examines whether -- in the absence of mandated disclosure requirements -- shareholder activism can elicit greater disclosure of firms' exposure to climate change risks.
C. Flammer, M. Toffel, Kala Viswanathan
semanticscholar   +1 more source

The effects of financial reporting and disclosure on corporate investment: A review

Journal of Accounting & Economics, 2019
A fundamental question in accounting is whether and to what extent financial reporting facilitates the allocation of capital to the right investment projects.
S. Roychowdhury   +2 more
semanticscholar   +1 more source

"I Hear You, I Feel You": Encouraging Deep Self-disclosure through a Chatbot

International Conference on Human Factors in Computing Systems, 2020
Chatbots have great potential to serve as a low-cost, effective tool to support people's self-disclosure. Prior work has shown that reciprocity occurs in human-machine dialog; however, whether reciprocity can be leveraged to promote and sustain deep self-
Yi-Chieh Lee   +3 more
semanticscholar   +1 more source

Disclosure vs. Disclosure Ratings: Quantitative Disclosure Characteristics and Analyst Ratings of Disclosure Quality

SSRN Electronic Journal, 2007
This paper documents significant associations between the disclosure ratings by analysts (produced by the Association of Investment Management and Research) and publicly accessible and quantifiable disclosure characteristics. These characteristics include disclosure quantity and disclosure timeliness. Results show that firms with longer Business and MD&
openaire   +1 more source

Self-disclosure and social media: motivations, mechanisms and psychological well-being.

Current Opinion in Psychology, 2020
Self-disclosure is pervasive on social media and has significant implications for psychological well-being. In this review we synthesize recent research on the motivations, mechanisms and effects of self-disclosure on well-being and then propose a ...
M. Luo, Jeffrey T. Hancock
semanticscholar   +1 more source

Disclosures Undisclosed

Journal of Bone and Joint Surgery, 2019
Background: The Centers for Medicare & Medicaid Services (CMS) Open Payments public database, resulting from the Physician Payments Sunshine Act of 2010, was designed to increase transparency of physicians’ financial relationships with pharmaceutical manufacturers.
Cory F. Janney   +4 more
openaire   +2 more sources

Corporate governance, law, culture, environmental performance and CSR disclosure: A global perspective

Journal of international financial markets, institutions, and money, 2020
This paper investigates the impact of corporate governance and culture background on firms’ environmental performance and CSR disclosure from a global perspective.
Jing Lu, Jun Wang
semanticscholar   +1 more source

Board structure and environmental, social, and governance disclosure in Latin America

Journal of business research, 2018
We examine the effect of board structure on Environmental, Social and Governance (ESG) disclosure in Latin America. Previous studies have presented diverse results, but Latin American companies are rarely studied.
B. Husted, José Milton de Sousa-Filho
semanticscholar   +1 more source

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