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Determinants and Economic Consequences of Non-financial Disclosure Quality

Citations

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Cited by:

  1. Monika Kussetya Ciptani & Mila Reyes & Regitha Seshanda Azizah, 2024. "Balancing Audit Quality to Auditees Cash Reserves: A Phenomenon in Indonesia," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 824-835, April.
  2. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
  3. Hoang, Huy Viet & Nguyen, Cuong & Nguyen, Duc Khuong, 2022. "Corporate immunity, national culture and stock returns: Startups amid the COVID-19 pandemic," International Review of Financial Analysis, Elsevier, vol. 79(C).
  4. repec:ehu:cuader:55446 is not listed on IDEAS
  5. Boyle, Erik S. & Mintchik, Natalia & Warne, Rick C., 2023. "When it pays to be a friend: Investigating nonprofessional investors' judgments toward CSR companies following an accounting restatement," Advances in accounting, Elsevier, vol. 60(C).
  6. Nguyen, Phuc Minh & Jubb, Christine & Dias, Roshanthi, 2024. "Motives for environmental and social engagement and stock liquidity: The moderating role of sustainability committees," Pacific-Basin Finance Journal, Elsevier, vol. 87(C).
  7. Teresa Herrador-Alcaide & Montserrat Hernández-Solís, 2019. "Empirical Study Regarding Non-Financial Disclosure for Social Conscious Consumption in the Spanish E-Credit Market," Sustainability, MDPI, vol. 11(3), pages 1-26, February.
  8. Gill-de-Albornoz, Belén & Maffei, Marco & Spagnuolo, Flavio, 2025. "Does the financial reporting quality of private targets matter for deal timing? Evidence from European M&A," Research in International Business and Finance, Elsevier, vol. 76(C).
  9. Schiemann, Frank & Tietmeyer, Raphael, 2022. "ESG Controversies, ESG Disclosure and Analyst Forecast Accuracy," International Review of Financial Analysis, Elsevier, vol. 84(C).
  10. Bonsón, Enrique & Bednárová, Michaela & Perea, David, 2023. "Disclosures about algorithmic decision making in the corporate reports of Western European companies," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
  11. He, Feng & Feng, Yaqian & Hao, Jing, 2023. "Corporate ESG rating and stock market liquidity: Evidence from China," Economic Modelling, Elsevier, vol. 129(C).
  12. Lu Zhang & Yuan George Shan & Millicent Chang, 2021. "Can CSR Disclosure Protect Firm Reputation During Financial Restatements?," Journal of Business Ethics, Springer, vol. 173(1), pages 157-184, September.
  13. Huang, Huiqin & Wang, Chenglong & Yu, Wei & Zhu, Keying, 2023. "Does powerful executive holding a dual post as the board secretary reduce nonpunitive regulation?," International Review of Financial Analysis, Elsevier, vol. 89(C).
  14. Xiaoran Ni & Huilin Zhang, 2019. "Mandatory corporate social responsibility disclosure and dividend payouts: evidence from a quasi‐natural experiment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(5), pages 1581-1612, March.
  15. Sundgren, Stefan & Mäki, Juha & Somoza-López, Antonio, 2018. "Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13," The International Journal of Accounting, Elsevier, vol. 53(1), pages 54-75.
  16. Eva Benková & Peter Gallo & Beáta Balogová & Jozef Nemec, 2020. "Factors Affecting the Use of Balanced Scorecard in Measuring Company Performance," Sustainability, MDPI, vol. 12(3), pages 1-18, February.
  17. Kong, Pengzhi & Cheng, Louis T.W. & Pan, Lulu & Shen, Jianfu & Yu, Qing, 2025. "Non-financial information uncertainty, firm growth, and market value during crisis: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 91(C).
  18. Zhang, Chenyu & Qian, Aimin & Lou, Xu & Zhang, Guiling, 2024. "The politics of corporate social responsibility disclosure: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 82(C), pages 1406-1428.
  19. Nadia Gulko & Catriona Hyde, 2022. "Corporate perspectives on CSR disclosure: audience, materiality, motivations," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(4), pages 389-412, December.
  20. Lou, Yang & Zhou, Wei & Ma, Ying, 2023. "The impact of involvement in targeted poverty alleviation on corporate investment efficiency," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 418-434.
  21. Tobias Gerwing & Peter Kajüter & Maximilian Wirth, 2022. "The role of sustainable corporate governance in mandatory sustainability reporting quality," Journal of Business Economics, Springer, vol. 92(3), pages 517-555, April.
  22. Kangqi Jiang & Jie Zhang & Mengling Zhou & Zhongfei Chen, 2025. "ESG disagreement and corporate debt maturity: evidence from China," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 11(1), pages 1-39, December.
  23. Su, Fei & Guan, Mengyao & Liu, Yujie & Liu, Jia, 2024. "ESG performance and corporate fraudulence: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 93(C).
  24. Ehsan Poursoleyman & Amin Pourrezaei Nav & Gholamreza Mansourfar & Hamzeh Didar, 2025. "How Does Corporate Information Environment Influence CSR?," IJFS, MDPI, vol. 13(3), pages 1-21, July.
  25. Eliwa, Yasser & Aboud, Ahmed & Saleh, Ahmed, 2021. "ESG practices and the cost of debt: Evidence from EU countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  26. Fatemi, Ali & Glaum, Martin & Kaiser, Stefanie, 2018. "ESG performance and firm value: The moderating role of disclosure," Global Finance Journal, Elsevier, vol. 38(C), pages 45-64.
  27. Wang, Ruizhe & Chua, Wai Fong & Simnett, Roger & Zhou, Shan, 2024. "Is greater connectivity of financial and non-financial information in annual reports valued by market participants?," The British Accounting Review, Elsevier, vol. 56(6).
  28. Roger, Tristan, 2024. "Do financial analysts care about ESG ?," Finance Research Letters, Elsevier, vol. 63(C).
  29. Hope, Ole-Kristian & Huang, Zhongwei & Moldovan, Rucsandra, 2021. "Wall Street analysts as investor relations officers," Journal of Corporate Finance, Elsevier, vol. 67(C).
  30. Cecília Carmo & Cristiana Ribeiro, 2022. "Mandatory Non-Financial Information Disclosure under European Directive 95/2014/EU: Evidence from Portuguese Listed Companies," Sustainability, MDPI, vol. 14(8), pages 1-23, April.
  31. Saeed, Asif & Noor, Mah & Soobaroyen, Teerooven & Gull, Ammar Ali, 2024. "Investigating the varying relevance of CSR dimensions on firm leverage: The implications for internationalized firms," Research in International Business and Finance, Elsevier, vol. 71(C).
  32. Alatawi, Ibrahim A. & Ntim, Collins G. & Zras, Anis & Elmagrhi, Mohamed H., 2023. "CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 89(C).
  33. He, Feng & Du, Hanyu & Yu, Bo, 2022. "Corporate ESG performance and manager misconduct: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 82(C).
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