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The relevance of environmental disclosures: Are such disclosures incrementally informative?

Journal of Accounting and Public Policy, 2013
Establishing the information content of transparent voluntary environmental disclosures and the source of this information content is of fundamental importance for corporate social responsibility (CSR) practitioners. Our results indicate that: (1) incremental to information provided by current Toxics Releases Inventory (TRI) data, voluntary ...
Clarkson, Peter M.   +3 more
openaire   +4 more sources

The Informativeness of Disclosures

SSRN Electronic Journal, 2010
Voluntary disclosures convey information through two channels: 1) the direct revelation channel in which the disclosed body of information is used to update beliefs, and 2) the signaling channel in which inferences are drawn from the fact that the firm chose what information to disclose.
openaire   +1 more source

Product Information Disclosure

Drug Intelligence & Clinical Pharmacy, 1976
M I, Blake, G, Akrivos
openaire   +2 more sources

DISCLOSURE OF INFORMATION IN NURSING

Nursing Administration Quarterly, 1986
D M, Trandel-Korenchuk   +1 more
openaire   +2 more sources

Carbon disclosure, carbon performance and financial performance: International evidence

International Review of Financial Analysis, 2021
Md Abubakar Siddique   +2 more
exaly  

Disclosure Substitution

Management Science, 2023
Delphine Samuels, Daniel Taylor
exaly  

Environmental, social and governance disclosure and default risk

Business Strategy and the Environment, 2021
Muhammad Atif, Searat Ali
exaly  

Revisiting sustainability disclosure theories: Evidence from corporate climate change disclosure in the United States and Japan

Journal of Cleaner Production, 2023
Kimitaka Nishitani   +2 more
exaly  

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

Journal of International Financial Markets, Institutions and Money, 2021
Jing Lu
exaly  

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