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Michel Magnan

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Richard Guay & Michel Magnan & Bryan Campbell & Laurence Allaire, 2011. "Pensions 4-2 au Québec : Vers un nouveau partenariat," CIRANO Project Reports 2011rp-08, CIRANO.

    Cited by:

    1. Richard Guay & Laurence Allaire, 2013. "Long-Term Returns: a Reality Check for Pension Funds and Retirement Savers," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 395, December.

  2. Andrea Menini & Michel Magnan & Antonio Parbonetti, 2011. "Fair Value Accounting: Information or Confusion for Financial Markets?," CIRANO Working Papers 2011s-56, CIRANO.

    Cited by:

    1. Roman Čibera, 2016. "Fair Value: Differences in approach to the value under financial accounting and asset valuation [Fair Value: Rozdíly v pojetí hodnoty v rámci finančního účetnictví a oceňování aktiv]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(1), pages 49-65.
    2. Marcel Boyer, 2017. "Méthodes avancées d’évaluation d’investissements / Advanced Methods of Investment Evaluation - Tome 2," CIRANO Monographs, CIRANO, number 2017mo-04.
    3. Emanuel Bagna & Giuseppe Di Martino & Davide Rossi, 2014. "An anatomy of the Level 3 fair-value hierarchy discount," DEM Working Papers Series 065, University of Pavia, Department of Economics and Management.

  3. Sylvie St-Onge & Michel Magnan, 2010. "Les femmes au sein des conseils d'administration : Un bilan des connaissances," CIRANO Working Papers 2010s-41, CIRANO.

    Cited by:

    1. Wafa Hili & Habib Affes, 2013. "Diversite En Genre Dans Les Conseils D'Administration Et Persistance Des Benefices Comptables : Investigation Empirique Dans Le Contexte Franҫais," Post-Print hal-00991930, HAL.
    2. Désirée Ngomesse Njiké & Robert Wanda, 2016. "Feminization of Boards and Cameroonian Public Enterprise Performance," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(11), pages 237-237, October.

  4. Denis Cormier & Marie-Josée Ledoux & Michel Magnan, 2010. "The Informational Contribution of Social and Environmental Disclosures for Investors," Post-Print hal-00481571, HAL.

    Cited by:

    1. Julia Lackmann & Jürgen Ernstberger & Michael Stich, 2012. "Market Reactions to Increased Reliability of Sustainability Information," Journal of Business Ethics, Springer, vol. 107(2), pages 111-128, May.

  5. Michel Magnan, 2009. "Fair Value Accounting and the Financial Crisis: Messenger or Contributor?," CIRANO Working Papers 2009s-27, CIRANO.

    Cited by:

    1. Slavko Sodan, 2019. "Fair Value Hierarchy And Earnings Volatility," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 28(2), pages 567-577, december.
    2. Fawzi A. Al Sawalqa, 2016. "Fair Value Accounting: A Controversial but Promising System," Accounting and Finance Research, Sciedu Press, vol. 5(1), pages 1-88, February.
    3. David Procházka, 2011. "The Role of Fair Value Measurement in the Recent Financial Crunch," Prague Economic Papers, Prague University of Economics and Business, vol. 2011(1), pages 71-88.
    4. Bengtsson, Elias, 2011. "Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 567-580.
    5. Costel Istrate & Bogdan Robu Ioan, 2014. "L'Analyse De L'Influence Des Composants Des Etats Financiers Sur La Capitalisation Boursière Des Entreprises Roumaines, Dans Les Conditions De La Crise," Post-Print hal-01899159, HAL.
    6. Nicoleta Farcane & Delia Deliu & Maria Gheorghian, 2011. "Auditing Fair Values In A Sensitive Socio-Economical Context," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-19.
    7. Daniel Mügge & Bart Stellinga, 2015. "The unstable core of global finance: Contingent valuation and governance of international accounting standards," Regulation & Governance, John Wiley & Sons, vol. 9(1), pages 47-62, March.
    8. Michel Magnan & Haiping Wang & Yaqi Shi(Sans nom), 2016. "Fair Value Accounting and the Cost of Debt," CIRANO Working Papers 2016s-32, CIRANO.
    9. Cătălina Gorgan & Vasile Gorgan & Valentin Florentin Dumitru & Ileana Cosmina Pitulice, 2012. "The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 14(32), pages 550-562, June.
    10. Ozili, Peterson K, 2021. "Accounting and financial reporting during a pandemic," MPRA Paper 105183, University Library of Munich, Germany.
    11. Michel Magnan & Garen Markarian, 2011. "Accounting, Governance and the Crisis: Is Risk the Missing Link?," European Accounting Review, Taylor & Francis Journals, vol. 20(2), pages 215-231.
    12. Smith-Lacroix, Jean-Hubert & Durocher, Sylvain & Gendron, Yves, 2012. "The erosion of jurisdiction: Auditing in a market value accounting regime," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 36-53.
    13. Phillip de Jager, 2014. "Liberal Fair Value Accounting in Banks: A South African Case Study," Australian Accounting Review, CPA Australia, vol. 24(2), pages 134-153, June.
    14. Lamia Chourou, 2020. "Does Religiosity Matter to Value Relevance? Evidence from U.S. Banking Firms," Journal of Business Ethics, Springer, vol. 162(3), pages 675-697, March.
    15. Samira Demaria & Sandra Rigot, 2014. "IFRS Standards and Insurance Companies: What Stakes for Long-Term Investment? A French Case Explanatory Analysis," GREDEG Working Papers 2014-04, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    16. Tamás Szücs & József Ulbert, 2017. "Role and Measurement of Fair Valuation in the Hungarian Credit Institution Sector," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 16(3), pages 51-73.
    17. Palea, Vera & Biancone, Paolo Pietro, 2017. "Which Accounting Rules for Economic and Social Sustainable Development? Engaging Critically with IFRS Adoption in the EU," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201733, University of Turin.
    18. Palea, Vera, 2018. "Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union," Accounting forum, Elsevier, vol. 42(3), pages 248-260.
    19. Yuri Biondi & Pierpaolo Giannoccolo, 2015. "Share price formation, market exuberance and financial stability under alternative accounting regimes," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 10(2), pages 333-362, October.
    20. Volkova, O., 2018. "Fair Value in Finance: Fifty Shades of Fairness," Journal of the New Economic Association, New Economic Association, vol. 39(3), pages 85-109.
    21. Salvador Carmona, 2010. "Editorial," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 1-5.

  6. Robert Amzallag & Michel Magnan & Bryan Campbell, 2009. "A Banker's Perspective on the Financial Crisis," CIRANO Burgundy Reports 2009rb-02, CIRANO.

    Cited by:

    1. Paul André & Anne Cazavan-Jeny & Wolfgang Dick & Chrystelle Richard & Peter Walton, 2009. "Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 3-24, June.

  7. Michel Magnan & Daniel Thornton, 2009. "Fair Value Accounting," CIRANO Working Papers 2009s-47, CIRANO.

    Cited by:

    1. Fawzi A. Al Sawalqa, 2016. "Fair Value Accounting: A Controversial but Promising System," Accounting and Finance Research, Sciedu Press, vol. 5(1), pages 1-88, February.
    2. David Procházka, 2011. "The Role of Fair Value Measurement in the Recent Financial Crunch," Prague Economic Papers, Prague University of Economics and Business, vol. 2011(1), pages 71-88.
    3. Bengtsson, Elias, 2011. "Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 567-580.
    4. Costel Istrate & Bogdan Robu Ioan, 2014. "L'Analyse De L'Influence Des Composants Des Etats Financiers Sur La Capitalisation Boursière Des Entreprises Roumaines, Dans Les Conditions De La Crise," Post-Print hal-01899159, HAL.
    5. Nicoleta Farcane & Delia Deliu & Maria Gheorghian, 2011. "Auditing Fair Values In A Sensitive Socio-Economical Context," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-19.
    6. Daniel Mügge & Bart Stellinga, 2015. "The unstable core of global finance: Contingent valuation and governance of international accounting standards," Regulation & Governance, John Wiley & Sons, vol. 9(1), pages 47-62, March.
    7. Michel Magnan & Haiping Wang & Yaqi Shi(Sans nom), 2016. "Fair Value Accounting and the Cost of Debt," CIRANO Working Papers 2016s-32, CIRANO.
    8. Cătălina Gorgan & Vasile Gorgan & Valentin Florentin Dumitru & Ileana Cosmina Pitulice, 2012. "The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 14(32), pages 550-562, June.
    9. Ozili, Peterson K, 2021. "Accounting and financial reporting during a pandemic," MPRA Paper 105183, University Library of Munich, Germany.
    10. Michel Magnan & Garen Markarian, 2011. "Accounting, Governance and the Crisis: Is Risk the Missing Link?," European Accounting Review, Taylor & Francis Journals, vol. 20(2), pages 215-231.
    11. Smith-Lacroix, Jean-Hubert & Durocher, Sylvain & Gendron, Yves, 2012. "The erosion of jurisdiction: Auditing in a market value accounting regime," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 36-53.
    12. Phillip de Jager, 2014. "Liberal Fair Value Accounting in Banks: A South African Case Study," Australian Accounting Review, CPA Australia, vol. 24(2), pages 134-153, June.
    13. Marcel Boyer, 2017. "Méthodes avancées d’évaluation d’investissements / Advanced Methods of Investment Evaluation - Tome 2," CIRANO Monographs, CIRANO, number 2017mo-04.
    14. Lamia Chourou, 2020. "Does Religiosity Matter to Value Relevance? Evidence from U.S. Banking Firms," Journal of Business Ethics, Springer, vol. 162(3), pages 675-697, March.
    15. Samira Demaria & Sandra Rigot, 2014. "IFRS Standards and Insurance Companies: What Stakes for Long-Term Investment? A French Case Explanatory Analysis," GREDEG Working Papers 2014-04, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    16. Tamás Szücs & József Ulbert, 2017. "Role and Measurement of Fair Valuation in the Hungarian Credit Institution Sector," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 16(3), pages 51-73.
    17. Palea, Vera & Biancone, Paolo Pietro, 2017. "Which Accounting Rules for Economic and Social Sustainable Development? Engaging Critically with IFRS Adoption in the EU," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201733, University of Turin.
    18. Yuri Biondi & Pierpaolo Giannoccolo, 2015. "Share price formation, market exuberance and financial stability under alternative accounting regimes," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 10(2), pages 333-362, October.
    19. Volkova, O., 2018. "Fair Value in Finance: Fifty Shades of Fairness," Journal of the New Economic Association, New Economic Association, vol. 39(3), pages 85-109.
    20. Salvador Carmona, 2010. "Editorial," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 1-5.

  8. Denis Cormier & Michel Magnan, 2003. "Les Modes De Divulgation D'Informations Environnementales : Une Analyse Intersectorielles," Post-Print halshs-00582749, HAL.

    Cited by:

    1. Amel Ben Rhouma, 2006. "Mesure De La Qualite De La Divulgation Societale Des Entreprises Francaises," Post-Print halshs-00548088, HAL.
    2. Rahma Chekkar, 2005. "Communication Financiere Et Analyse De Discours. Une Reflexion Methodologique Autour Du Cas Saint-Gobain," Post-Print halshs-00581152, HAL.
    3. Frédérique Dejean & Isabelle Martinez, 2008. "Communication environnementale et coût des fonds propres : Le cas des entreprises du SBF120," Post-Print halshs-00525815, HAL.

  9. Philippe Desbrières & Sylvie Saint-Onge & Michel Magnan, 2000. "Les plans d'option sur actions:théorie et pratique," Working Papers CREGO 1000102, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Michel PHILIP & Patrick Micheletti, 2005. "HRM and Value Creation," Computing in Economics and Finance 2005 264, Society for Computational Economics.
    2. Philippe Desbrières, 2000. "La rémunération des dirigeants sous forme d'actions et de stock-options," Working Papers CREGO 1001102, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    3. Thierry Poulain-Rehm, 2003. "Stock-options, décisions financières des dirigeants et création de valeur de l'entreprise:le cas français," Revue Finance Contrôle Stratégie, revues.org, vol. 6(3), pages 79-116, September.

  10. Cormier, D. & Magnan, M. & Morard, B., 1998. "The Contractual and Value Relevances of Reported Earnings in an Unregulated Information Market: The Case of Switzerland," Papers 98.19, Ecole des Hautes Etudes Commerciales, Universite de Geneve-.

    Cited by:

    1. Sarra Hamza Elleuch & Neila Taktak Boulila, 2009. "La Gestion Des Resultats Dans Les Banques Tunisiennes : Vers Une Gestion Reelle," Post-Print halshs-00459371, HAL.

  11. Cormier, D & Magnan, M & Morard, B, 1997. "La gestion strategique des resultats. Le modele anglo-saxon convient-il au contexte suisse?," Papers 97.02, Ecole des Hautes Etudes Commerciales, Universite de Geneve-.

    Cited by:

    1. Yves Mard, 2005. "Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables," Post-Print halshs-00581229, HAL.
    2. Ramzi Benkraiem, 2006. "Performance sectorielle relative et gestion du résultat comptable," Post-Print halshs-00558248, HAL.
    3. Sana Triki Damak & Khamoussi Halioui, 2011. "Traitement comptable des dépenses de R&D et motivations de gestion des résultats : une étude empirique sur des entreprises françaises cotées," Post-Print hal-00650590, HAL.

Articles

  1. Michelle Rodrigue & Michel Magnan & Charles Cho, 2013. "Is Environmental Governance Substantive or Symbolic? An Empirical Investigation," Journal of Business Ethics, Springer, vol. 114(1), pages 107-129, April.

    Cited by:

    1. Nurlan Orazalin & Mady Baydauletov, 2020. "Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1664-1676, July.
    2. Birte Schaltenbrand & Kai Foerstl & Arash Azadegan & Kevin Lindeman, 2018. "See What We Want to See? The Effects of Managerial Experience on Corporate Green Investments," Journal of Business Ethics, Springer, vol. 150(4), pages 1129-1150, July.
    3. Juan Pineiro-Chousa & Marcos Vizcaíno-González & M. Ángeles López-Cabarcos, 2016. "Reputation, Game Theory and Entrepreneurial Sustainability," Sustainability, MDPI, vol. 8(11), pages 1-13, November.
    4. Gary F. Peters & Andrea M. Romi & Juan Manuel Sanchez, 2019. "The Influence of Corporate Sustainability Officers on Performance," Journal of Business Ethics, Springer, vol. 159(4), pages 1065-1087, November.
    5. Palea, Vera & Drogo, Federico, 2020. "Carbon Emissions and the Cost of Debt Financing: What Role for Policy Commitment, Firm Disclosure and Corporate Governance?," Department of Economics and Statistics Cognetti de Martiis. Working Papers 202002, University of Turin.
    6. Marwa Moalla Jamoussi & Anis Jarboui, 2017. "L'audit environnemental, la gouvernance et la divulgation volontaire de l'information environnementale : Cas des entreprises françaises," Post-Print hal-01907555, HAL.
    7. Richard M. Crossley & Mohamed H. Elmagrhi & Collins G. Ntim, 2021. "Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium‐sized enterprises," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3740-3762, December.
    8. Yuping Deng & Yanrui Wu & Helian Xu, 2020. "Political Connections and Firm Pollution Behaviour: An Empirical Study," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 75(4), pages 867-898, April.
    9. Truong, Yann & Pinkse, Jonatan, 2019. "Opportunistic behaviors in green signaling: When do firms engage in symbolic green product preannouncement?," International Journal of Production Economics, Elsevier, vol. 218(C), pages 287-296.
    10. Patrick Velte, 2022. "Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1655-1670, December.
    11. Jiajia Zhang & Jin Sun, 2021. "Green Talk or Green Walk: Chinese Consumer Positive Word-of-Mouth to Corporate Environmental Actions in Polluting Industries," Sustainability, MDPI, vol. 13(9), pages 1-22, May.
    12. Akrum Helfaya & Tantawy Moussa, 2017. "Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1061-1077, December.
    13. Claudia Arena & Saverio Bozzolan & Giovanna Michelon, 2015. "Environmental Reporting: Transparency to Stakeholders or Stakeholder Manipulation? An Analysis of Disclosure Tone and the Role of the Board of Directors," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(6), pages 346-361, November.
    14. Nurshahirah Abd Majid & Amar Hisham Jaaffar & Raed Hussam Mansour Alzoubi, 2023. "The Impact of Women’s Role in Corporate Governance on Carbon Disclosure Performance: A Descriptive Study of Top 100 Global Energy Leaders," International Journal of Energy Economics and Policy, Econjournals, vol. 13(6), pages 404-417, November.
    15. Habiba Al‐Shaer & Mahbub Zaman, 2018. "Credibility of sustainability reports: The contribution of audit committees," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 973-986, November.
    16. Hamed, Ruba Subhi & Al-Shattarat, Basiem Khalil & Al-Shattarat, Wasim Khalil & Hussainey, Khaled, 2022. "The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
    17. Lutz Preuss & Ralf Barkemeyer & Bimal Arora & Shilpi Banerjee, 2024. "Sensemaking along global supply chains: implications for the ability of the MNE to manage sustainability challenges," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 55(4), pages 492-514, June.
    18. Ishmael Tingbani & Lyton Chithambo & Venancio Tauringana & Nikolaos Papanikolaou, 2020. "Board gender diversity, environmental committee and greenhouse gas voluntary disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2194-2210, September.
    19. Laura Sierra-Garcia & Maria Antonia Garcia-Benau & Helena Maria Bollas-Araya, 2018. "Empirical Analysis of Non-Financial Reporting by Spanish Companies," Administrative Sciences, MDPI, vol. 8(3), pages 1-17, July.
    20. Bolourian, Soudabeh & Alinaghian, Leila & Angus, Andrew, 2023. "Exploring the role of board-level corporate social responsibility committees in corporate social responsibility performance: A configurational approach," Journal of Business Research, Elsevier, vol. 169(C).
    21. Walid Ben‐Amar & Claude Francoeur & Sylvain Marsat & Aida Sijamic Wahid, 2021. "How do firms achieve corporate social performance? An integrated perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(3), pages 1078-1090, May.
    22. Liu, Haiyue & Jiang, Jie & Xue, Rui & Meng, Xiaofan & Hu, Shiyang, 2022. "Corporate environmental governance scheme and investment efficiency over the course of COVID-19," Finance Research Letters, Elsevier, vol. 47(PB).
    23. Yasir Shahab & Ammar Ali Gull & Asad Ali Rind & Aitzaz Ahsan Alias Sarang & Tanveer Ahsan, 2022. "Do corporate governance mechanisms curb the anti-environmental behavior of firms worldwide? An illustration through waste management," Post-Print hal-03602986, HAL.
    24. Driss, Hamdi & Drobetz, Wolfgang & El Ghoul, Sadok & Guedhami, Omrane, 2024. "The Sustainability committee and environmental disclosure: International evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 221(C), pages 602-625.
    25. Stefan Schaltegger & Jacob Hörisch, 2017. "In Search of the Dominant Rationale in Sustainability Management: Legitimacy- or Profit-Seeking?," Journal of Business Ethics, Springer, vol. 145(2), pages 259-276, October.
    26. Belen Fernandez‐Feijoo & Silvia Romero & Silvia Ruiz, 2018. "Financial Auditor and Sustainability Reporting: Does it matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 209-224, May.
    27. Nurshahirah Abd Majid & Amar Hisham Jaaffar, 2023. "The Effect of Women’s Leadership on Carbon Disclosure by the Top 100 Global Energy Leaders," Sustainability, MDPI, vol. 15(11), pages 1-26, May.
    28. Patricia Kanashiro, 2020. "Can environmental governance lower toxic emissions? A panel study of U.S. high‐polluting industries," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1634-1646, May.
    29. Ana León-Gómez & José Manuel Santos-Jaén & Daniel Ruiz-Palomo & Mercedes Palacios-Manzano, 2022. "Disentangling the impact of ICT adoption on SMEs performance: the mediating roles of corporate social responsibility and innovation," Oeconomia Copernicana, Institute of Economic Research, vol. 13(3), pages 831-866, September.
    30. Priti Yadav & Anshul Jain, 2023. "Sustainability disclosures and corporate boards: a stakeholder approach to decision-making," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 24(5), pages 1027-1047, April.
    31. Muhammad Nadeem, 2021. "Corporate Governance and Supplemental Environmental Projects: A Restorative Justice Approach," Journal of Business Ethics, Springer, vol. 173(2), pages 261-280, October.
    32. Fornasari, Tommaso, 2020. "Il ruolo dei comitati di responsabilità sociale nella corporate governance [The Role of CSR Committees in Corporate Governance]," MPRA Paper 111192, University Library of Munich, Germany.
    33. Kim, Daehyun & Marin, Michael J. & Richardson, Gordon D. & Salterio, Steven E. & Tsang, Albert, 2023. "Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
    34. Xie, Guanghua & Chen, Lin & Chen, Xichan, 2021. "The role of short selling threat in corporate environmental disclosure strategies: Evidence from China," Resource and Energy Economics, Elsevier, vol. 66(C).
    35. Yu‐Lin Chen & Mei‐Chu Huang, 2023. "Water usage reduction and CSR committees: Taiwan evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1070-1081, May.
    36. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
    37. Habib Zaman Khan & Muhammad Nurul Houqe & Ielemia K Ielemia, 2023. "Organic versus cosmetic efforts of the quality of carbon reporting by top New Zealand firms. Does market reward or penalise?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 686-703, January.
    38. Denis Cormier & Michel Magnan, 2017. "Does a firm’s exposure to ethical failures matter to financial markets? A governance perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 267-289, June.
    39. Soana, Maria Gaia, 2024. "Environmental strategies, environmental performance and board sustainability committees: Are financial and non-financial companies different?," Research in International Business and Finance, Elsevier, vol. 69(C).
    40. George Kassinis & Alexia Panayiotou & Andreas Dimou & Georgia Katsifaraki, 2016. "Gender and Environmental Sustainability: A Longitudinal Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 23(6), pages 399-412, November.
    41. Eurídice Mamede de Andrade & Lúcia Lima Rodrigues & José Paulo Cosenza, 2020. "Corporate Behavior: An Exploratory Study of the Brazilian Tax Management from a Corporate Social Responsibility Perspective," Sustainability, MDPI, vol. 12(11), pages 1-21, May.
    42. Luigi Rombi, 2024. "Handbook of accounting, accountability and governance edited by Garry D. Carnegie and Christopher J. Napier," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(3), pages 943-955, September.
    43. Gull, Ammar Ali & Carvajal, Mariela & Atif, Muhammad & Nadeem, Muhammad, 2024. "The presence and composition of sustainability committee and waste management practices," International Review of Financial Analysis, Elsevier, vol. 93(C).
    44. Jörn H. Block & Pramodita Sharma & Lena Benz, 2024. "Stakeholder Pressures and Decarbonization Strategies in Mittelstand Firms," Journal of Business Ethics, Springer, vol. 193(3), pages 511-533, September.
    45. Kuzey, Cemil & Fritz, Morgane M.C. & Uyar, Ali & Karaman, Abdullah S., 2022. "Board gender diversity, CSR strategy, and eco-friendly initiatives in the transportation and logistics sector," International Journal of Production Economics, Elsevier, vol. 247(C).
    46. Krishnamurti, Chandrasekhar & Velayutham, Eswaran, 2018. "The influence of board committee structures on voluntary disclosure of greenhouse gas emissions: Australian evidence," Pacific-Basin Finance Journal, Elsevier, vol. 50(C), pages 65-81.
    47. Francesca Gennari, 2019. "How to Lead the Board of Directors to a Sustainable Development of Business with the CSR Committees," Sustainability, MDPI, vol. 11(24), pages 1-17, December.
    48. Daniel Kouloukoui & Sônia Maria da Silva Gomes & Marcia Mara de Oliveira Marinho & Ednildo Andrade Torres & Asher Kiperstok & Pieter de Jong, 2018. "Disclosure of climate risk information by the world’s largest companies," Mitigation and Adaptation Strategies for Global Change, Springer, vol. 23(8), pages 1251-1279, December.
    49. Sang, Yuli & Xie, Mingjian & Bai, Xiaolong & Guo, Fusen, 2024. "Does natural resource dependence influence the impact of financial technologies on corporate ESG and digital governance in China's listed enterprises?," Resources Policy, Elsevier, vol. 91(C).
    50. Adriana Galant & Dajana Cvek, 2021. "The Effect of Environmental Performance Investments on Financial Performance: Analysis of Croatian Companies," Central European Business Review, Prague University of Economics and Business, vol. 2021(5), pages 37-51.
    51. Agneta Sundström & Kristina Mickelsson, 2020. "Board and Top Management Social Sustainability Work in Cluster Organizations," Sustainability, MDPI, vol. 12(19), pages 1-19, October.
    52. Nai-Chun Wang & Deng-Kui Si & Chun-Feng Dong, 2022. "Social Insurance Burden and Corporate Environmental Performance: Evidence from China," Sustainability, MDPI, vol. 14(19), pages 1-22, September.
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    82. Mohamed Chelli & Sylvain Durocher & Anne Fortin, 2018. "Normativity in Environmental Reporting: A Comparison of Three Regimes," Journal of Business Ethics, Springer, vol. 149(2), pages 285-311, May.
    83. Nurlan Orazalin, 2020. "Do board sustainability committees contribute to corporate environmental and social performance? The mediating role of corporate social responsibility strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 140-153, January.
    84. Amama Shaukat & Yan Qiu & Grzegorz Trojanowski, 2016. "Board Attributes, Corporate Social Responsibility Strategy, and Corporate Environmental and Social Performance," Journal of Business Ethics, Springer, vol. 135(3), pages 569-585, May.
    85. Bradbury, Michael & Jia, Jing & Li, Zhongtian, 2022. "Corporate social responsibility committees and the use of corporate social responsibility assurance services," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
    86. Mazur Karolina, 2019. "Symbolic action and organizational resources acquisition and exploitation," Management, Sciendo, vol. 23(2), pages 32-48, December.
    87. Zhongtian Li & Jing Jia & Larelle (Ellie) Chapple, 2022. "The corporate sustainability committee and its relation to corporate environmental performance," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(5), pages 1292-1324, July.
    88. Yann Truong & Brian G. Nagy, 2021. "Nascent ventures’ green initiatives and angel investor judgments of legitimacy and funding," Small Business Economics, Springer, vol. 57(4), pages 1801-1818, December.
    89. Gary Peters & Andrea Romi, 2014. "Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting," Journal of Business Ethics, Springer, vol. 125(4), pages 637-666, December.
    90. Shukang Zhou & Md. Harun Ur Rashid & Shah Asadullah Mohd. Zobair & Farid Ahammad Sobhani & Abu Bakkar Siddik, 2023. "Does ESG Impact Firms’ Sustainability Performance? The Mediating Effect of Innovation Performance," Sustainability, MDPI, vol. 15(6), pages 1-21, March.
    91. Miguel Marco‐Fondevila & José M. Moneva Abadía & Sabina Scarpellini, 2018. "CSR and green economy: Determinants and correlation of firms’ sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 756-771, September.
    92. Nazim Hussain & Ugo Rigoni & René P. Orij, 2018. "Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance," Journal of Business Ethics, Springer, vol. 149(2), pages 411-432, May.
    93. Isabel‐María García‐Sánchez & Isabel Gallego‐Álvarez & José‐Luis Zafra‐Gómez, 2021. "Do independent, female and specialist directors promote eco‐innovation and eco‐design in agri‐food firms?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1136-1152, February.
    94. Amel Ben Rhouma & Walid Ben Amar & Eustache Ebondo Wa Mandzila, 2014. "Quel Impact Des Mécanismes De Gouvernance Sur La Divulgation Des Risques Liés Au Changement Climatique ? Le Cas Des Entreprises Françaises Cotées," Post-Print hal-01899578, HAL.
    95. Jenna J. Burke & Rani Hoitash & Udi Hoitash, 2019. "The Heterogeneity of Board-Level Sustainability Committees and Corporate Social Performance," Journal of Business Ethics, Springer, vol. 154(4), pages 1161-1186, February.
    96. Denis Cormier & Michel Magnan, 2014. "Does a Firm's Exposure to Ethical Issues Matter to Financial Markets? A Governance Perspective," GREDEG Working Papers 2014-32, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    97. Syed Quaid Ali Shah & Fong-Woon Lai & Muhammad Kashif Shad & Zdeňka Konečná & Feybi Ariani Goni & Abdoulmohammad Gholamzadeh Chofreh & Jiří Jaromír Klemeš, 2021. "The Inclusion of Intellectual Capital into the Green Board Committee to Enhance Firm Performance," Sustainability, MDPI, vol. 13(19), pages 1-21, September.
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    99. Denis Cormier & Pascale Lapointe-Antunes & Michel Magnan, 2015. "Does corporate governance enhance the appreciation of mandatory environmental disclosure by financial markets?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(4), pages 897-925, November.
    100. Dewan Muktadir‐Al‐Mukit & Firoz Haroon Bhaiyat, 2024. "Impact of corporate governance diversity on carbon emission under environmental policy via the mandatory nonfinancial reporting regulation," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 1397-1417, February.
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  2. Denis Cormier & Marie-Josée Ledoux & Michel Magnan, 2012. "The moderating effect of voluntary disclosure on the relation between earnings quality and information asymmetry: some Canadian evidence," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(2), pages 157-183.

    Cited by:

    1. Bona-Sánchez, Carolina & Pérez-Alemán, Jerónimo & Santana-Martin, Domingo J., 2017. "Sustainability disclosure, dominant owners and earnings informativeness," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 625-639.
    2. Samaha, Khaled & Khlif, Hichem & Hussainey, Khaled, 2015. "The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 13-28.
    3. Ala’ Hussein Albawwat & Mohamad Yazis Ali Basah, 2015. "The Impact of Shariah Approved Companies on the Relationship between Corporate Governance Structure and Voluntary Disclosure of Interim Financial Reporting in Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(2), pages 66-85, April.
    4. Alexander Landau & Janina Rochell & Christian Klein & Bernhard Zwergel, 2020. "Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1750-1763, May.

  3. Yaqi Shi & Michel Magnan & Jeong-Bon Kim, 2012. "Do countries matter for voluntary disclosure? Evidence from cross-listed firms in the US," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 43(2), pages 143-165, February.

    Cited by:

    1. Cannizzaro, Anthony P. & Weiner, Robert J., 2015. "Multinational investment and voluntary disclosure: Project-level evidence from the petroleum industry," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 32-47.
    2. Paolo Perego & Ans Kolk, 2012. "Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports," Journal of Business Ethics, Springer, vol. 110(2), pages 173-190, October.
    3. Tina T. He & Wilson X. B. Li & Gordon Y. N. Tang, 2019. "Foreign institutional investors and stock price synchronicity of Chinese listed firms: further evidence," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 9(1), pages 107-120, March.
    4. Hooghiemstra, Reggy & Hermes, Niels & Oxelheim, Lars & Randøy, Trond, 2015. "The Impact of Board Internationalization on Earnings Management," Working Paper Series 1096, Research Institute of Industrial Economics.
    5. Hooghiemstra, Reggy & Hermes, Niels & Oxelheim, Lars & Randøy, Trond, 2019. "Strangers on the board: The impact of board internationalization on earnings management of Nordic firms," International Business Review, Elsevier, vol. 28(1), pages 119-134.
    6. Conti, Claudio Ramos & Parente, Ronaldo & de Vasconcelos, Flávio C., 2016. "When distance does not matter: Implications for Latin American multinationals," Journal of Business Research, Elsevier, vol. 69(6), pages 1980-1992.
    7. Silvana Secinaro & Valerio Brescia & Davide Calandra & Buerhan Saiti, 2020. "Impact of climate change mitigation policies on corporate financial performance: Evidence‐based on European publicly listed firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2491-2501, November.
    8. Christopher Marquis & Michael W. Toffel & Yanhua Zhou, 2016. "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing," Organization Science, INFORMS, vol. 27(2), pages 483-504, April.
    9. Peng, Mike W. & Su, Weichieh, 2014. "Cross-listing and the scope of the firm," Journal of World Business, Elsevier, vol. 49(1), pages 42-50.
    10. Abigail S. Hornstein, 2013. "The Impact of Local Governance Institutions on Foreign Market Listings: The Case of Chinese Firms," Wesleyan Economics Working Papers 2013-006, Wesleyan University, Department of Economics.
    11. Suraiyah Akbar & Craig Deegan, 2021. "Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3565-3600, June.
    12. Encarna Guillamón-Saorín & Carlos M. P. Sousa, 2014. "Voluntary Disclosure of Press Releases and the Importance of Timing: A Comparative Study of the UK and Spain," Management International Review, Springer, vol. 54(1), pages 71-106, February.
    13. Anthony P Cannizzaro, 2020. "Social influence and MNE strategic response to political risk: A global network approach," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(5), pages 829-850, July.
    14. Tiemei Li & Michel Magnan & Yaqi Shi, 2022. "Governance tensions in MNCs’ accounting quality," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(8), pages 1641-1669, October.
    15. Durnev, Art & Li, TieMei & Magnan, Michel, 2016. "Are offshore firms worth more?," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 131-156.
    16. Waris Ali & Jedrzej George Frynas, 2018. "The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 373-390, July.
    17. Sakawa, Hideaki & Watanabel, Naoki & Gu, Junjian, 2022. "Internationalization and the reliance of analyst forecasts in stakeholder-oriented corporate governance: Evidence from Japanese MNEs," Pacific-Basin Finance Journal, Elsevier, vol. 73(C).
    18. Ahmed A. Elamer & Collins G. Ntim & Hussein A. Abdou & Alaa Mansour Zalata & Mohamed Elmagrhi, 2019. "The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa," Accounting Forum, Taylor & Francis Journals, vol. 43(2), pages 246-281, April.
    19. Daniela Coluccia & Stefano Fontana & Silvia Solimene, 2018. "Does Institutional Context Affect CSR Disclosure? A Study on Eurostoxx 50," Sustainability, MDPI, vol. 10(8), pages 1-20, August.
    20. Purkayastha, Anish & Kumar, Vikas, 2021. "Internationalization through foreign listing: A review and future research agenda," Journal of World Business, Elsevier, vol. 56(3).
    21. Hasan, Iftekhar & Politsidis, Panagiotis N. & Sharma, Zenu, 2021. "Global syndicated lending during the COVID-19 pandemic," Journal of Banking & Finance, Elsevier, vol. 133(C).
    22. Hasan, Iftekhar & Politsidis, Panagiotis & Sharma, Zenu, 2020. "Bank lending during the COVID-19 pandemic," MPRA Paper 103565, University Library of Munich, Germany.
    23. Sapovadia, Vrajlal & Madhani, Pankaj, 2015. "Corporate Governance and Disclosure Practices in India: MNC Subsidiaries versus Domestic Cross-Listed Firms," MPRA Paper 96043, University Library of Munich, Germany.
    24. Licht, Amir N. & Poliquin, Christopher & Siegel, Jordan I. & Li, Xi, 2018. "What makes the bonding stick? A natural experiment testing the legal bonding hypothesis," Journal of Financial Economics, Elsevier, vol. 129(2), pages 329-356.
    25. Chowdhury, Reza H. & Fu, Chengbo & Huang, Qiping & Lin, Nanying, 2021. "CSR disclosure of foreign versus U.S. firms: Evidence from ADRs," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 70(C).
    26. Oh, Frederick Dongchuhl & Shin, Donglim, 2020. "Religion and Corporate Disclosure Quality," Hitotsubashi Journal of Economics, Hitotsubashi University, vol. 61(1), pages 20-37, June.
    27. Hüttenbrink, Alexander & Oehmichen, Jana & Rapp, Marc Steffen & Wolff, Michael, 2014. "Pay-for-performance – Does one size fit all? A multi-country study of Europe and the United States," International Business Review, Elsevier, vol. 23(6), pages 1179-1192.
    28. Anthony P Cannizzaro & Robert J Weiner, 2018. "State ownership and transparency in foreign direct investment," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(2), pages 172-195, February.
    29. Xi Li & Amir N. Licht & Christopher Poliquin & Jordan I. Siegel, 2015. "What Makes the Bonding Stick? A Natural Experiment Involving the U.S. Supreme Court and Cross-Listed Firms," HKUST IEMS Working Paper Series 2015-19, HKUST Institute for Emerging Market Studies, revised Mar 2015.
    30. Song, Sangcheol & Zeng, Yuping & Zhou, Bing, 2021. "Information asymmetry, cross-listing, and post-M&A performance," Journal of Business Research, Elsevier, vol. 122(C), pages 447-457.
    31. Ambrocio, Gene & Gu, Xian & Hasan, Iftekhar & Politsidis, Panagiotis, 2020. "The Diplomacy Discount in Global Syndicated Loans," MPRA Paper 103608, University Library of Munich, Germany.
    32. Sihong Wu & Di Fan & Liang Chen, 2022. "Revisiting the Internationalization-Performance Relationship: A Twenty-Year Meta-Analysis of Emerging Market Multinationals," Management International Review, Springer, vol. 62(2), pages 203-243, April.
    33. Yonggen Luo & Dongmin Kong & Huijie Cui, 2024. "Top Managers’ Rice Culture and Corporate Social Responsibility Performance," Journal of Business Ethics, Springer, vol. 194(3), pages 655-678, October.
    34. Ali Meftah Gerged & Rami Salem & Eshani Beddewela, 2023. "How does transparency into global sustainability initiatives influence firm value? Insights from Anglo‐American countries," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4519-4547, November.
    35. Amidu, Mohammed & Mohammed Sissy, Aisha & Haruna, Issahaku, 2017. "The effects of cross-border banking and institutional quality on accounting information of banks in Africa," MPRA Paper 101509, University Library of Munich, Germany, revised 15 Sep 2017.
    36. You, Leyuan & Payne, Janet D. & Lin, Steve Wen-Jen, 2018. "Do multiple foreign listings create value for firms?," The Quarterly Review of Economics and Finance, Elsevier, vol. 69(C), pages 134-143.
    37. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    38. Bae, Kee-Hong & Ding, Yi & Wang, Xiaoqiao, 2020. "Relative industry valuation and cross-border listing," Journal of Banking & Finance, Elsevier, vol. 119(C).
    39. Thomas J Boulton & Scott B Smart & Chad J Zutter, 2017. "Conservatism and international IPO underpricing," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(6), pages 763-785, August.
    40. Albert Tsang & Yi Xiang & Miao Yu, 2023. "Cross‐border regulatory enforcement and corporate voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 482-523, March.
    41. Qiuyuan Lei & Muhammad Umer Quddoos Attari & Mustansar Hayat & Muhammad Munir Ahmad & Abdul Haseeb & Amir Rafique, 2023. "Mapping the Themes Underlying the Literature on Cross-Listing of Shares—A Contemporary Corporate Strategy of Sustainable Growth," Sustainability, MDPI, vol. 15(12), pages 1-26, June.
    42. Mingyi Hung & Yongtae Kim & Siqi Li, 2018. "Political connections and voluntary disclosure: Evidence from around the world," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(3), pages 272-302, April.

  4. Michel Magnan & Garen Markarian, 2011. "Accounting, Governance and the Crisis: Is Risk the Missing Link?," European Accounting Review, Taylor & Francis Journals, vol. 20(2), pages 215-231.

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    1. Rihab Grassa & Nejia Moumen & Khaled Hussainey, 2021. "What drives risk disclosure in Islamic and conventional banks? An international comparison," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6338-6361, October.
    2. M. Marinoni A. & Марко Маринони А., 2016. "СОВЕТ ЗАКОНОДАТЕЛЬНО НАЗНАЧАЕМЫХ АУДИТОРОВ - ЭТО ОРГАН, ПРИСПОСАБЛИВАЮЩИЙСЯ К СПЕЦИФИЧЕСКИМ ОСОБЕННОСТЯМ ИТАЛИИ, ИЛИ МОДЕЛЬ ЗАЩИТЫ В ТРАДИЦИОННОЙ СИСТЕМЕ КОРПОРАТИВНОГО УПРАВЛЕНИЯ? // Is the Board of ," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 6, pages 93-101.
    3. Acheampong, Albert & Elshandidy, Tamer, 2021. "Does soft information determine credit risk? Text-based evidence from European banks," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 75(C).
    4. Mohamed Khalil & Aydin Ozkan, 2016. "Board Independence, Audit Quality and Earnings Management: Evidence from Egypt," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 15(1), pages 84-118, April.
    5. Annisette, Marcia & Prasad, Ajnesh, 2017. "Critical accounting research in hyper-racial times," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 5-19.
    6. Yvonne Joyce, 2020. "Building Trust in Crisis Management: A Study of Insolvency Practitioners and the Role of Accounting Information and Processes," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1622-1657, September.
    7. Achim Luminita-Georgiana & Mitoi Elena & Turlea Ioan-Codrut, 2021. "A methodological approach to developing and validating IFRS 9 -LGD parameters," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 15(1), pages 683-694, December.
    8. Yahia Salhi & Pierre-Emmanuel Thérond, 2017. "Alarm System for Credit Losses Impairment under IFRS 9," Post-Print hal-00927391, HAL.
    9. Crovini, Chiara & Ossola, Giovanni & Britzelmaier, Bernd, 2021. "How to reconsider risk management in SMEs? An Advanced, Reasoned and Organised Literature Review," European Management Journal, Elsevier, vol. 39(1), pages 118-134.
    10. Cooper, Christine, 2015. "Accounting for the fictitious: A Marxist contribution to understanding accounting's roles in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 63-82.
    11. Akbar, Saeed & Kharabsheh, Buthiena & Poletti-Hughes, Jannine & Shah, Syed Zulfiqar Ali, 2017. "Board structure and corporate risk taking in the UK financial sector," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 101-110.
    12. Lim, Chu Yeong & Woods, Margaret & Humphrey, Christopher & Seow, Jean Lin, 2017. "The paradoxes of risk management in the banking sector," The British Accounting Review, Elsevier, vol. 49(1), pages 75-90.
    13. Shruti Kashyap & Einar Iveroth, 2021. "Transparency and accountability influences of regulation on risk control: the case of a Swedish bank," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 475-508, June.
    14. Garen Markarian, 2018. "The role of Irving Fisher in the development of fair value accounting thought," Accounting History Review, Taylor & Francis Journals, vol. 28(3), pages 181-190, September.
    15. Emil Inauen & Margit Osterloh & Bruno Frey & Fabian Homberg, 2015. "How a multiple orientation of control reduces governance failures: a focus on monastic auditing," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(4), pages 763-796, November.
    16. Ravenscroft, Sue & Williams, Paul F., 2021. "Sustaining discreditable accounting research through ignorance: The mainstream elite’s response to the 2008 financial crisis," Accounting, Organizations and Society, Elsevier, vol. 95(C).
    17. Couch, Robert & Thibodeau, Nicole & Wu, Wei, 2017. "Are fair value options created equal? A study of SFAS 159 and earnings volatility," Advances in accounting, Elsevier, vol. 38(C), pages 15-29.

  5. Denis Cormier & Walter Aerts & Marie‐Josée Ledoux & Michel Magnan, 2010. "Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 320-347, September.

    Cited by:

    1. Shuyang Wang & Xiaoyu Wu & Zhilin Li & Jing-Hua Zhang, 2021. "Tax-Exempt Status and Associated Factors among Charitable Foundations in China," Sustainability, MDPI, vol. 13(8), pages 1-15, April.
    2. Hernandez-Perdomo, Elvis & Guney, Yilmaz & Rocco, Claudio M., 2019. "A reliability model for assessing corporate governance using machine learning techniques," Reliability Engineering and System Safety, Elsevier, vol. 185(C), pages 220-231.
    3. Amin, Marian H. & Mohamed, Ehab K.A. & Elragal, Ahmed, 2021. "CSR disclosure on Twitter: Evidence from the UK," International Journal of Accounting Information Systems, Elsevier, vol. 40(C).
    4. Talaulicar Till, 2011. "Normierungseffekte der Co-Regulierung von Standards guter Corporate Governance / Normative effects of co-regulatory regimes of corporate governance," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 62(1), pages 269-296, January.

  6. Lapointe-Antunes, Pascale & Cormier, Denis & Magnan, Michel, 2009. "Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada," The International Journal of Accounting, Elsevier, vol. 44(1), pages 56-78, March.

    Cited by:

    1. Paul Van Hulzen & Laura Alfonso & Georgios Georgakopoulos & Ioannis Sotiropoulos, 2011. "Amortisation Versus Impairment of Goodwill and Accounting Quality," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 4(3), pages 93-118, December.
    2. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-01661685, HAL.
    3. Benjamin T. Albersmann & Reiner Quick, 2020. "The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 66-103, March.
    4. Begoña Giner & Francisca Pardo, 2015. "How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?," Journal of Business Ethics, Springer, vol. 132(1), pages 21-40, November.
    5. Roncagliolo, Elisa & Avallone, Francesco, 2022. "Recognition of provisional goodwill: Real need or communication strategy?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
    6. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
    7. Xu, Jingjing & Huang, Haijie & Lee, Edward & Petaibanlue, Jirada, 2023. "Does goodwill pressure drive business restructuring based on subsidiary disposal?," International Review of Financial Analysis, Elsevier, vol. 86(C).
    8. Amer Qasim & Ayman E. Haddad & Naser M. AbuGhazaleh, 2013. "Goodwill Accounting In The United Kingdom: The Effect Of International Financial Reporting Standards," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 4(1), pages 63-78.
    9. Mihaela DUMITRASCU & Radu Daniel LOGHIN, 2016. "A Study on the Relevance of the Goodwill Impairment in Context of Audit Partner`s Rotation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-88, January.
    10. Abdul Majid, Jamaliah, 2015. "Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(3), pages 199-214.
    11. Carmen- Alexandra BALTARIU, 2015. "The Current State Of Knowledge In The Value Relevance Research Field," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 13-20, April.
    12. Iatridis, George Emmanuel & Pappas, Kostas & Walker, Martin, 2022. "Narrative disclosure quality and the timeliness of goodwill impairments," The British Accounting Review, Elsevier, vol. 54(2).
    13. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-00676570, HAL.
    14. Alshehabi, Ahmad & Georgiou, George & Ala, Alessandro S., 2021. "Country-specific drivers of the value relevance of goodwill impairment losses," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    15. Keishi Fujiyama, 2020. "Incorporating Piecewi se-linear Variables into an Empirical Model of Non-current Asset Impairment Timeliness," Discussion Paper Series DP2020-31, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2021.
    16. Inès Bouden & Luc Paugam & Olivier J. Ramond, 2011. "Les déterminants de la dépréciation du goodwill : proposition d'un cadre d'analyse," Post-Print hal-00646810, HAL.
    17. Bagna, Emanuel & Ramusino, Enrico Cotta & Ogliari, Matteo, 2023. "The impact of different goodwill accounting methods on stock prices: A comparison of amortization and impairment-only methodologies," International Review of Financial Analysis, Elsevier, vol. 85(C).
    18. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.
    19. Hahn, Sebastian, 2021. "The Role of Large Institutional Ownership on Goodwill Impairment under the SFAS 142 Regime," Junior Management Science (JUMS), Junior Management Science e. V., vol. 6(2), pages 408-423.

  7. Timothy Fogarty & Michel Magnan & Garen Markarian & Serge Bohdjalian, 2009. "Inside Agency: The Rise and Fall of Nortel," Journal of Business Ethics, Springer, vol. 84(2), pages 165-187, January.

    Cited by:

    1. Stephen Chen, 2010. "The Role of Ethical Leadership Versus Institutional Constraints: A Simulation Study of Financial Misreporting by CEOs," Journal of Business Ethics, Springer, vol. 93(1), pages 33-52, June.
    2. Maria Joutsenvirta, 2013. "Executive Pay and Legitimacy: Changing Discursive Battles Over the Morality of Excessive Manager Compensation," Journal of Business Ethics, Springer, vol. 116(3), pages 459-477, September.
    3. B. C. Pemberton, 2023. "Paradigms of Public Funding: How Should Government Fund the UK’s Nuclear Power Needs," Public Organization Review, Springer, vol. 23(2), pages 685-702, June.
    4. Michel Magnan, 2006. "Les options sur actions:création de richesse pour les actionnaires ou enrichissement des dirigeants au détriment des actionnaires?," Revue Finance Contrôle Stratégie, revues.org, vol. 9(3), pages 221-235, September.
    5. Michael S. Aßländer & Julia Roloff & Dilek Zamantili Nayır, 2016. "Suppliers as Stewards? Managing Social Standards in First- and Second-Tier Suppliers," Journal of Business Ethics, Springer, vol. 139(4), pages 661-683, December.
    6. Stephen A. Zeff & Vaughan Radcliffe & Sally Gunz, 2014. "Accounting and Auditing Activities of the Ontario Securities Commission, 1960s to 2008 Part 3: The Fifth Chief Accountant, 1996–2008," Accounting Perspectives, John Wiley & Sons, vol. 13(4), pages 223-252, December.
    7. Salvador Carmona & Rafael Donoso & Philip Reckers, 2013. "Timing in Accountability and Trust Relationships," Journal of Business Ethics, Springer, vol. 112(3), pages 481-495, February.

  8. Samer Khalil & Michel Magnan & Paul André, 2008. "The Adoption of Deferred Share Unit Plans for Outside Directors and Shareholder Wealth," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(3), pages 210-224, May.

    Cited by:

    1. Paul André & Samer Khalil & Michel Magnan, 2012. "The adoption of deferred share unit plans for outside directors: economic and social determinants," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(1), pages 81-105, February.
    2. Angelica Gonzalez & Paul André, 2014. "Board Effectiveness and Short Termism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 185-209, January.

  9. Aerts, Walter & Cormier, Denis & Magnan, Michel, 2008. "Corporate environmental disclosure, financial markets and the media: An international perspective," Ecological Economics, Elsevier, vol. 64(3), pages 643-659, January.

    Cited by:

    1. Denis Cormier & Walter Aerts & Marie‐Josée Ledoux & Michel Magnan, 2010. "Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 320-347, September.
    2. de Villiers, Charl & van Staden, Chris J., 2010. "Shareholders’ requirements for corporate environmental disclosures: A cross country comparison," The British Accounting Review, Elsevier, vol. 42(4), pages 227-240.
    3. Maha Faisal Alsayegh & Rashidah Abdul Rahman & Saeid Homayoun, 2020. "Corporate Economic, Environmental, and Social Sustainability Performance Transformation through ESG Disclosure," Sustainability, MDPI, vol. 12(9), pages 1-20, May.
    4. Hyung Jong Na & Kun Chang Lee & Seung Uk Choi & Seong Tae Kim, 2020. "Exploring CEO Messages in Sustainability Management Reports: Applying Sentiment Mining and Sustainability Balanced Scorecard Methods," Sustainability, MDPI, vol. 12(2), pages 1-21, January.
    5. X. Xu & S. Zeng & C. Tam, 2012. "Stock Market’s Reaction to Disclosure of Environmental Violations: Evidence from China," Journal of Business Ethics, Springer, vol. 107(2), pages 227-237, May.
    6. Sohail Ahmad Javeed & Lin Lefen, 2019. "An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan," Sustainability, MDPI, vol. 11(1), pages 1-25, January.
    7. Isabel‐María García‐Sánchez & Nazim Hussain & Jennifer Martínez‐Ferrero & Emiliano Ruiz‐Barbadillo, 2019. "Impact of disclosure and assurance quality of corporate sustainability reports on access to finance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 832-848, July.
    8. Liu, Guangqiang & Guo, Liangju, 2023. "How does mandatory environmental regulation affect corporate environmental information disclosure quality," Finance Research Letters, Elsevier, vol. 54(C).
    9. Hjort, Ingrid, 2016. "Potential Climate Risks in Financial Markets: A Literature Overview," Memorandum 01/2016, Oslo University, Department of Economics.
    10. Hua Yin & Mingyu Li & Yuan Ma & Qiang Zhang, 2019. "The Relationship between Environmental Information Disclosure and Profitability: A Comparison between Different Disclosure Styles," IJERPH, MDPI, vol. 16(9), pages 1-14, May.
    11. Leire Guerenabarrena-Cortazar & Jon Olaskoaga-Larrauri & Ernesto Cilleruelo-Carrasco, 2021. "Integration of Sustainability in Engineering and Architectural Studies in Spanish Universities," Sustainability, MDPI, vol. 13(14), pages 1-14, July.
    12. Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui & Claudia Rebolledo, 2017. "Corporate social responsibility disclosure and market value: Family versus nonfamily firms," Post-Print hal-02380522, HAL.
    13. Chia-Chen Yang & Shang-Ling Ou & Li-Chang Hsu, 2019. "A Hybrid Multi-Criteria Decision-Making Model for Evaluating Companies’ Green Credit Rating," Sustainability, MDPI, vol. 11(6), pages 1-23, March.
    14. Yi Yang & Congxu Yao & Ying Li, 2020. "The impact of the amount of environmental information disclosure on financial performance: The moderating effect of corporate internationalization," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2893-2907, November.
    15. Trang Cam Hoang & Indra Abeysekera & Shiguang Ma, 2018. "Board Diversity and Corporate Social Disclosure: Evidence from Vietnam," Journal of Business Ethics, Springer, vol. 151(3), pages 833-852, September.
    16. Abeer Hassan & Essam Ibrahim, 2012. "Corporate Environmental Information Disclosure: Factors Influencing Companies' Success in Attaining Environmental Awards," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(1), pages 32-46, January.
    17. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
    18. Yifan Xie & Yingkai Fang & Dengjun Zhang, 2022. "How Environmental Performance Affects Financial Performance in the Food Industry: A Global Outlook," Sustainability, MDPI, vol. 14(4), pages 1-18, February.
    19. Jihai Lu & Sohail Ahmad Javeed & Rashid Latief & Tao Jiang & Tze San Ong, 2021. "The Moderating Role of Corporate Social Responsibility in the Association of Internal Corporate Governance and Profitability; Evidence from Pakistan," IJERPH, MDPI, vol. 18(11), pages 1-22, May.
    20. Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
    21. Claudia Arena & Giovanna Michelon, 2018. "A matter of control or identity? Family firms' environmental reporting decisions along the corporate life cycle," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1596-1608, December.
    22. Xiangan Ding & Ying Qu & Mohsin Shahzad, 2019. "The Impact of Environmental Administrative Penalties on the Disclosure of Environmental Information," Sustainability, MDPI, vol. 11(20), pages 1-24, October.
    23. Sónia Maria da Silva Monteiro & Beatriz Aibar‐Guzmán, 2010. "Determinants of environmental disclosure in the annual reports of large companies operating in Portugal," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(4), pages 185-204, July.
    24. H. L. Zou & R. C. Zeng & S. X. Zeng & Jonathan J. Shi, 2015. "How Do Environmental Violation Events Harm Corporate Reputation?," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 836-854, December.
    25. Shaojian Chen & Hui Mao & Junqin Sun, 2022. "Low-Carbon City Construction and Corporate Carbon Reduction Performance: Evidence From a Quasi-Natural Experiment in China," Journal of Business Ethics, Springer, vol. 180(1), pages 125-143, September.
    26. Zhihua Cheng & Feng Wang & Christine Keung & Yongxiu Bai, 2017. "Will Corporate Political Connection Influence the Environmental Information Disclosure Level? Based on the Panel Data of A-Shares from Listed Companies in Shanghai Stock Market," Journal of Business Ethics, Springer, vol. 143(1), pages 209-221, June.
    27. Yongliang Yang & Jin Wen & Yi Li, 2020. "The Impact of Environmental Information Disclosure on the Firm Value of Listed Manufacturing Firms: Evidence from China," IJERPH, MDPI, vol. 17(3), pages 1-20, February.
    28. Moalla Marwa & Bassem Salhi & Anis Jarboui, 2020. "Environmental Audit and Environmental Disclosure Quality," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 67(1), pages 93-115, March.
    29. Yuxuan Li & Xin Miao & Dequan Zheng & Yanhong Tang, 2019. "Corporate Public Transparency on Financial Performance: The Moderating Role of Political Embeddedness," Sustainability, MDPI, vol. 11(19), pages 1-17, October.
    30. Omaima A.G. Hassan, 2018. "The impact of voluntary environmental disclosure on firm value: Does organizational visibility play a mediation role?," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1569-1582, December.
    31. Khan, Muhammad Arif, 2022. "ESG disclosure and Firm performance: A bibliometric and meta analysis," Research in International Business and Finance, Elsevier, vol. 61(C).
    32. Maoli Ji & Yuguang Ji & Shulan Dong, 2022. "Environmental Accounting Information Disclosure Driving Factors: The Case of Listed Firms in China," Sustainability, MDPI, vol. 14(23), pages 1-23, November.
    33. Amel Ben Rhouma, 2008. "La Divulgation Environnementale Des Grandes Entreprises Francaises : Etude Des Determinants," Post-Print halshs-00522373, HAL.
    34. Yituan Liu & Qihang Li & Zheng Zhang, 2022. "Do Smart Cities Restrict the Carbon Emission Intensity of Enterprises? Evidence from a Quasi-Natural Experiment in China," Energies, MDPI, vol. 15(15), pages 1-20, July.
    35. Liu, Qigui & Chi, Wenqiang & Wang, Junyi, 2024. "How informative is question-and-answer similarity to financial analysts? Evidence from Chinese earnings communication conferences," Economic Modelling, Elsevier, vol. 135(C).
    36. Abban, Abdul Rashid & Hasan, Mohammad Zahid, 2021. "The causality direction between environmental performance and financial performance in Australian mining companies - A panel data analysis," Resources Policy, Elsevier, vol. 70(C).
    37. Xie, Jun & Nozawa, Wataru & Yagi, Michiyuki & Fujii, Hidemichi & Managi, Shunsuke, 2017. "Do environmental, social, and governance activities improve corporate financial performance?," MPRA Paper 88720, University Library of Munich, Germany, revised 25 Jun 2018.
    38. Christoph Kayser & Henning Zülch, 2024. "Understanding the Relevance of Sustainability in Mergers and Acquisitions—A Systematic Literature Review on Sustainability and Its Implications throughout Deal Stages," Sustainability, MDPI, vol. 16(2), pages 1-44, January.
    39. Isabel Gallego‐Álvarez & María Consuelo Pucheta‐Martínez, 2022. "The moderating effects of corporate social responsibility assurance in the relationship between corporate social responsibility disclosure and corporate performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 535-548, May.
    40. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
    41. Florence Depoers & Tiphaine Jérôme, 2017. "Environmental expenditure disclosure strategies in a regulated context [Stratégies de publication des dépenses environnementales dans un cadre réglementaire]," Post-Print hal-01576195, HAL.
    42. Zhongfei Chen & Yu Xiao & Kangqi Jiang, 2023. "Corporate green innovation and stock liquidity in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1381-1415, April.
    43. Zhao, Guomeng & Xin, Zijun & Wang, Yifeng, 2024. "Effect of the sci-tech finance pilot policy on corporate environmental information disclosure—moderating role of green credit," Finance Research Letters, Elsevier, vol. 62(PB).
    44. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    45. Jiang, Yan & Luo, Le & Xu, JianFeng & Shao, XiaoRui, 2021. "The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
    46. Qiu, Yan & Shaukat, Amama & Tharyan, Rajesh, 2016. "Environmental and social disclosures: Link with corporate financial performance," The British Accounting Review, Elsevier, vol. 48(1), pages 102-116.
    47. S. Zeng & X. Xu & H. Yin & C. Tam, 2012. "Factors that Drive Chinese Listed Companies in Voluntary Disclosure of Environmental Information," Journal of Business Ethics, Springer, vol. 109(3), pages 309-321, September.
    48. Zhang, Zhaoguo & Jin, Xiaocui & Yang, Qingxiang & Zhang, Yi, 2013. "An empirical study on the institutional factors of energy conservation and emissions reduction: Evidence from listed companies in China," Energy Policy, Elsevier, vol. 57(C), pages 36-42.
    49. Shoaib Aslam & Mohamed H. Elmagrhi & Ramiz Ur Rehman & Collins G. Ntim, 2021. "Environmental management practices and financial performance using data envelopment analysis in Japan: The mediating role of environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1655-1673, May.
    50. Lassaad Ben Mahjoub & Halioui Khamoussi, 2013. "Environmental and Social Policy and Earning Persistence," Business Strategy and the Environment, Wiley Blackwell, vol. 22(3), pages 159-172, March.
    51. Kong, Zhenhuan & Du, Jianxiao & Kong, Yilin & Cui, Xiaoyu, 2024. "Financial development, environmental regulation, and corporate green technology innovation: Evidence from Chinese listed companies," Finance Research Letters, Elsevier, vol. 62(PA).
    52. Zehui Zhan & Patrick S.W. Fong & Hu Mei & Xuhua Chang & Ting Liang & Zicheng Ma, 2015. "Sustainability Education in Massive Open Online Courses: A Content Analysis Approach," Sustainability, MDPI, vol. 7(3), pages 1-27, February.
    53. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.
    54. Camelia Oprean-Stan & Ionica Oncioiu & Iulia Cristina Iuga & Sebastian Stan, 2020. "Impact of Sustainability Reporting and Inadequate Management of ESG Factors on Corporate Performance and Sustainable Growth," Sustainability, MDPI, vol. 12(20), pages 1-31, October.
    55. Jean-Noël Chauvey & Sophie Giordano-Spring & Charles Cho & Dennis Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Journal of Business Ethics, Springer, vol. 130(4), pages 789-803, September.
    56. Amin, Marian H. & Mohamed, Ehab K.A. & Elragal, Ahmed, 2021. "CSR disclosure on Twitter: Evidence from the UK," International Journal of Accounting Information Systems, Elsevier, vol. 40(C).
    57. Van den Bogaerd, Machteld & Aerts, Walter, 2015. "Does media reputation affect properties of accounts payable?," European Management Journal, Elsevier, vol. 33(1), pages 19-29.
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    61. Lily Hsueh, 2019. "Voluntary climate action and credible regulatory threat: evidence from the carbon disclosure project," Journal of Regulatory Economics, Springer, vol. 56(2), pages 188-225, December.
    62. Lily Hsueh, 2019. "Opening up the firm: What explains participation and effort in voluntary carbon disclosure by global businesses? An analysis of internal firm factors and dynamics," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1302-1322, November.
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    67. Denis Cormier & Pascale Lapointe-Antunes & Michel Magnan, 2015. "Does corporate governance enhance the appreciation of mandatory environmental disclosure by financial markets?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(4), pages 897-925, November.
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    74. Denis Cormier & Michel Magnan, 2015. "The Economic Relevance of Environmental Disclosure and its Impact on Corporate Legitimacy: An Empirical Investigation," Business Strategy and the Environment, Wiley Blackwell, vol. 24(6), pages 431-450, September.
    75. Tzu-Yun Tseng & Nien-Su Shih, 2022. "The Effects of CSR Report Mandatory Policy on Analyst Forecasts: Evidence from Taiwan," JRFM, MDPI, vol. 15(6), pages 1-17, June.
    76. L. Bouten, 2011. "CSR reporting: The mastery of the internal dynamics," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/721, Ghent University, Faculty of Economics and Business Administration.
    77. Rongjiang Cai & Tao Lv & Xu Deng, 2021. "Evaluation of Environmental Information Disclosure of Listed Companies in China’s Heavy Pollution Industries: A Text Mining-Based Methodology," Sustainability, MDPI, vol. 13(10), pages 1-23, May.
    78. Thomas Jeanjean & Hervé Stolowy & Michael Erkens, 2010. "Really “Lost in translation”? The economic consequences of issuing an annual report in English," Post-Print hal-00479511, HAL.
    79. Cai, Weixing & Lee, Edward & Wu, Zhenyu & Xu, Alice Liang & Zeng, Cheng (Colin), 2017. "Do Economic Incentives of Controlling Shareholders Influence Corporate Social Responsibility Disclosure? A Natural Experiment," The International Journal of Accounting, Elsevier, vol. 52(3), pages 238-250.
    80. X. D. Xu & S. X. Zeng & H. L. Zou & Jonathan J. Shi, 2016. "The Impact of Corporate Environmental Violation on Shareholders' Wealth: a Perspective Taken from Media Coverage," Business Strategy and the Environment, Wiley Blackwell, vol. 25(2), pages 73-91, February.
    81. Frédérique Dejean & Isabelle Martinez, 2008. "Communication environnementale et coût des fonds propres : Le cas des entreprises du SBF120," Post-Print halshs-00525815, HAL.

  10. Kalyta, Paul & Magnan, Michel, 2008. "Executive pensions, disclosure quality, and rent extraction," Journal of Accounting and Public Policy, Elsevier, vol. 27(2), pages 133-166.

    Cited by:

    1. Sanjukta Brahma & Fotini Economou, 2024. "CEO power and corporate strategies: a review of the literature," Review of Quantitative Finance and Accounting, Springer, vol. 62(3), pages 1069-1143, April.
    2. Denton Collins & Gary Fleischman & Stacey Kaden & Juan Manuel Sanchez, 2018. "How Powerful CFOs Camouflage and Exploit Equity-Based Incentive Compensation," Journal of Business Ethics, Springer, vol. 153(2), pages 591-613, December.
    3. Hadani, Michael & Dahan, Nicolas M. & Doh, Jonathan P., 2015. "The CEO as chief political officer: Managerial discretion and corporate political activity," Journal of Business Research, Elsevier, vol. 68(11), pages 2330-2337.
    4. Santanu Mitra & Hakjoon Song & Sang Mook Lee & Shin Hyoung Kwon, 2020. "CEO tenure and audit pricing," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 427-459, August.
    5. Hill, Mary S. & Lopez, Thomas J. & Reitenga, Austin L., 2016. "CEO excess compensation: The impact of firm size and managerial power," Advances in accounting, Elsevier, vol. 33(C), pages 35-46.
    6. James, Hui L. & Benson, Bradley W. & Park, Jung Chul, 2020. "CEO fixed effects and inside debt compensation," Journal of Business Research, Elsevier, vol. 117(C), pages 71-86.
    7. Plöckinger, Martin & Aschauer, Ewald & Hiebl, Martin R.W. & Rohatschek, Roman, 2016. "The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory," Journal of Accounting Literature, Elsevier, vol. 37(C), pages 55-75.
    8. Brian Cadman & Linda Vincent, 2015. "The Role of Defined Benefit Pension Plans in Executive Compensation," European Accounting Review, Taylor & Francis Journals, vol. 24(4), pages 779-800, December.

  11. Walter Aerts & Denis Cormier & Michel Magnan, 2007. "The Association Between Web‐Based Corporate Performance Disclosure and Financial Analyst Behaviour Under Different Governance Regimes," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1301-1329, November.

    Cited by:

    1. Denis Cormier & Walter Aerts & Marie‐Josée Ledoux & Michel Magnan, 2010. "Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 320-347, September.
    2. Raf Orens & Walter Aerts & Denis Cormier, 2010. "Web‐Based Non‐Financial Disclosure and Cost of Finance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1057-1093, November.
    3. Yingjia Zhong & Hongyan Zhao & Tianbao Yin, 2023. "Resource Bundling: How Does Enterprise Digital Transformation Affect Enterprise ESG Development?," Sustainability, MDPI, vol. 15(2), pages 1-18, January.
    4. Van Geyt, Debby & Van Cauwenberge, Philippe & Vander Bauwhede, Heidi, 2014. "Does high-quality corporate communication reduce insider trading profitability?," International Review of Law and Economics, Elsevier, vol. 37(C), pages 1-14.
    5. Trang Cam Hoang & Indra Abeysekera & Shiguang Ma, 2018. "Board Diversity and Corporate Social Disclosure: Evidence from Vietnam," Journal of Business Ethics, Springer, vol. 151(3), pages 833-852, September.
    6. Sylvie Héroux & Anne Fortin, 2013. "Exploring information technology governance and control of web site content: a comparative case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 673-721, August.
    7. ATM Adnan & Nisar Ahmed, 2019. "The Transformation Of The Corporate Governance Model: A Literature Review," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 8(3), pages 7-47.
    8. Saidatou Dicko & Hanen Khemakhem & Félix Zogning, 2020. "Political connections and voluntary disclosure: the case of Canadian listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(2), pages 481-506, June.
    9. Isabel María García‐Sánchez & María‐Elena Gómez‐Miranda & Fátima David & Lazaro Rodríguez‐Ariza, 2019. "Analyst coverage and forecast accuracy when CSR reports improve stakeholder engagement: The Global Reporting Initiative‐International Finance Corporation disclosure strategy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1392-1406, November.
    10. Cormier, Denis & Ledoux, Marie-Josée & Magnan, Michel, 2009. "The use of Web sites as a disclosure platform for corporate performance," International Journal of Accounting Information Systems, Elsevier, vol. 10(1), pages 1-24.
    11. Liliana Feleaga & Niculae Feleaga & Mihaela Dumitrascu, 2013. "Study On The Perception Of The Corporate Performance In Accounting And Audit Firms," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1316-1323, July.
    12. Denis Cormier & Marie-Josée Ledoux & Michel Magnan, 2010. "The Informational Contribution of Social and Environmental Disclosures for Investors," Post-Print hal-00481571, HAL.
    13. Sharma, Narendra, 2014. "Extent of corporate governance disclosure by banks and finance companies listed on Nepal Stock Exchange," Advances in accounting, Elsevier, vol. 30(2), pages 425-439.
    14. Samer Khalil & Michel Magnan & Paul André, 2008. "The Adoption of Deferred Share Unit Plans for Outside Directors and Shareholder Wealth," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(3), pages 210-224, May.

  12. Cormier, Denis & Magnan, Michel, 2007. "The revisited contribution of environmental reporting to investors' valuation of a firm's earnings: An international perspective," Ecological Economics, Elsevier, vol. 62(3-4), pages 613-626, May.

    Cited by:

    1. Ali Altug Bicer & Eman Ali Eldarew, 2019. "Environmental costs and its role in improving the quality of financial reporting: A case study in Libya," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 8(5), pages 194-211, September.
    2. Simon Alcouffe & Nicolas Berland & Benjamin Dreveton & Moez Essid, 2010. "An empirical study of environmental cost drivers," Post-Print hal-00479538, HAL.
    3. Fei Xu & Mian Yang & Qiangyi Li & Xiaolei Yang, 2020. "Long‐term economic consequences of corporate environmental responsibility: Evidence from heavily polluting listed companies in China," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2251-2264, September.
    4. Sohail Ahmad Javeed & Lin Lefen, 2019. "An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan," Sustainability, MDPI, vol. 11(1), pages 1-25, January.
    5. Dolores Gallardo-Vázquez & María J. Barroso-Méndez & María L. Pajuelo-Moreno & Julio Sánchez-Meca, 2019. "Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach," Sustainability, MDPI, vol. 11(4), pages 1-33, February.
    6. Hjort, Ingrid, 2016. "Potential Climate Risks in Financial Markets: A Literature Overview," Memorandum 01/2016, Oslo University, Department of Economics.
    7. Ziegler, Andreas & Busch, Timo & Hoffmann, Volker H., 2011. "Disclosed corporate responses to climate change and stock performance: An international empirical analysis," Energy Economics, Elsevier, vol. 33(6), pages 1283-1294.
    8. Lawrence Loh & Thomas Thomas & Yu Wang, 2017. "Sustainability Reporting and Firm Value: Evidence from Singapore-Listed Companies," Sustainability, MDPI, vol. 9(11), pages 1-12, November.
    9. Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui & Claudia Rebolledo, 2017. "Corporate social responsibility disclosure and market value: Family versus nonfamily firms," Post-Print hal-02380522, HAL.
    10. Bongini, Paola & Osborne, Francesco & Pedrazzoli, Alessia & Rossolini, Monica, 2022. "A topic modelling analysis of white papers in security token offerings: Which topic matters for funding?," Technological Forecasting and Social Change, Elsevier, vol. 184(C).
    11. Chiara Mio & Andrea Venturelli, 2013. "Non‐financial Information About Sustainable Development and Environmental Policy in the Annual Reports of Listed Companies: Evidence from Italy and the UK," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(6), pages 340-358, November.
    12. Francesco Paolone & Fabrizio Granà & Laura Martiniello & Riccardo Tiscini, 2021. "Environmental risk indicators disclosure and value relevance: An empirical analysis of Italian listed companies after the implementation of the Legislative Decree 254/2016," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(5), pages 1471-1482, September.
    13. Zhiying Ji & Xiao Yu & Jiefei Yang, 2020. "Environmental information disclosure in capital raising," Australian Economic Papers, Wiley Blackwell, vol. 59(3), pages 183-214, September.
    14. Sunderasan Srinivasan & Raj Singh, 2010. "The persistence of green goodwill," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 12(5), pages 825-837, October.
    15. Jennifer Martínez‐Ferrero & Michele Guidi & Emma García‐Meca, 2023. "Sustainability restatements, firm risk and controversial industries: Analysing the signals based on revision type," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 473-485, January.
    16. Iatridis, George Emmanuel, 2015. "Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation," International Review of Financial Analysis, Elsevier, vol. 39(C), pages 113-126.
    17. Theerasak Nitlarp & Theeraya Mayakul, 2023. "The Implications of Triple Transformation on ESG in the Energy Sector: Fuzzy-Set Qualitative Comparative Analysis (fsQCA) and Structural Equation Modeling (SEM) Findings," Energies, MDPI, vol. 16(5), pages 1-26, February.
    18. Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
    19. Wong, Jin Boon & Zhang, Qin, 2022. "Stock market reactions to adverse ESG disclosure via media channels," The British Accounting Review, Elsevier, vol. 54(1).
    20. Lorenzo Simoni & Stefan Schaper & Christian Nielsen, 2022. "Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK," Abacus, Accounting Foundation, University of Sydney, vol. 58(1), pages 142-173, March.
    21. Hélène Pasquini & Frédéric Teulon, 2014. "What is the perception of corporate social responsibility for fund managers in Switzerland?," Working Papers 2014-97, Department of Research, Ipag Business School.
    22. Saudi‐Yulieth Enciso‐Alfaro & Isabel‐María García‐Sánchez, 2023. "Corporate governance and environmental sustainability: Addressing the dual theme from a bibliometric approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1025-1041, May.
    23. Denis Cormier & Luania Gutierrez & Michel Magnan, 2024. "The link between CSR performance and CSR disclosure quality: does board diversity matter?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 237-263, March.
    24. Frank Sampong & Na Song & Kingsley Osei Boahene & Kwame Ansong Wadie, 2018. "Disclosure of CSR Performance and Firm Value: New Evidence from South Africa on the Basis of the GRI Guidelines for Sustainability Disclosure," Sustainability, MDPI, vol. 10(12), pages 1-28, November.
    25. Matt Wegener & Fayez A. Elayan & Sandra Felton & Jingyu Li, 2013. "Factors Influencing Corporate Environmental Disclosures," Accounting Perspectives, John Wiley & Sons, vol. 12(1), pages 53-73, March.
    26. Mark Fuller, 2022. "Wheat and chaff: the degree to which strategic management principles are integrated within corporate social responsibility reporting among large Canadian firms," International Journal of Corporate Social Responsibility, Springer, vol. 7(1), pages 1-17, December.
    27. Saurabh Mishra & Sachin Modi, 2013. "Positive and Negative Corporate Social Responsibility, Financial Leverage, and Idiosyncratic Risk," Journal of Business Ethics, Springer, vol. 117(2), pages 431-448, October.
    28. Camélia Radu & Samaneh Maram, 2021. "The value relevance of reported carbon emissions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 347-377, June.
    29. Hörisch, Jacob & Ortas, Eduardo & Schaltegger, Stefan & Álvarez, Igor, 2015. "Environmental effects of sustainability management tools: An empirical analysis of large companies," Ecological Economics, Elsevier, vol. 120(C), pages 241-249.
    30. Bonsón, Enrique & Bednárová, Michaela, 2015. "CSR reporting practices of Eurozone companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 182-193.
    31. Ionel Jianu & Carmen Ţurlea & Ionela Guşatu, 2015. "The Reporting and Sustainable Business Marketing," Sustainability, MDPI, vol. 8(1), pages 1-12, December.
    32. Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi, 2017. "Value Relevance of Stakeholder Engagement: The Influence of National Culture," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(1), pages 44-56, January.
    33. Amel Ben Rhouma, 2008. "La Divulgation Environnementale Des Grandes Entreprises Francaises : Etude Des Determinants," Post-Print halshs-00522373, HAL.
    34. Nikolaos Sariannidis & Eleni Zafeiriou & Grigoris Giannarakis & Garyfallos Arabatzis, 2013. "CO2 Emissions and Financial Performance of Socially Responsible Firms: An Empirical Survey," Business Strategy and the Environment, Wiley Blackwell, vol. 22(2), pages 109-120, February.
    35. Piotr Bolibok, 2021. "The Impact of Social Responsibility Performance on the Value Relevance of Financial Data in the Banking Sector: Evidence from Poland," Sustainability, MDPI, vol. 13(21), pages 1-19, October.
    36. Matthew Wegener & Réal Labelle, 2017. "Value Relevance of Environmental Provisions Pre‐ and Post‐IFRS," Accounting Perspectives, John Wiley & Sons, vol. 16(3), pages 139-168, September.
    37. Isabel Lourenço & Manuel Branco & José Curto & Teresa Eugénio, 2012. "How Does the Market Value Corporate Sustainability Performance?," Journal of Business Ethics, Springer, vol. 108(4), pages 417-428, July.
    38. Fraile, Isabel acero & Fradejas, Nuria alcalde, 2012. "Gobierno Corporativo y Rendición de Cuentas: ¿Existe Algún Efecto Sobre la Performance Empresarial?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 143-178.
    39. Le Luo & Qingliang Tang & Juan Peng, 2018. "The direct and moderating effects of power distance on carbon transparency: An international investigation of cultural value and corporate social responsibility," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1546-1557, December.
    40. Isabel Gallego‐Álvarez & María Consuelo Pucheta‐Martínez, 2022. "The moderating effects of corporate social responsibility assurance in the relationship between corporate social responsibility disclosure and corporate performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 535-548, May.
    41. Michaela Bednárová & Roman Klimko & Eva Rievajová, 2019. "From Environmental Reporting to Environmental Performance," Sustainability, MDPI, vol. 11(9), pages 1-12, May.
    42. Luca Fornaciari & Caterina Pesci, 2018. "Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 67-102.
    43. Zhongfei Chen & Yu Xiao & Kangqi Jiang, 2023. "Corporate green innovation and stock liquidity in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1381-1415, April.
    44. SERGEY Kuzubov А. & MARIA Evdokimova S. & СЕРГЕЙ Кузубов АНАТОЛЬЕВИЧ & МАРИЯ Евдокимова СЕРГЕЕВНА, 2017. "Повышает ли стоимость компании публикация нефинансовых отчетов по стандартам GRI? (на примере стран БРИКС) // Does the Company Value Increase through the Publication of Non-Financial Reports under GRI," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 2, pages 28-36.
    45. Michela Cordazzo & Laura Bini & Giuseppe Marzo, 2020. "Does the EU Directive on non‐financial information influence the value relevance of ESG disclosure? Italian evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3470-3483, December.
    46. Carmelo Reverte, 2016. "Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms," Review of Managerial Science, Springer, vol. 10(2), pages 411-435, March.
    47. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    48. Imran Abbas Jadoon & Akhter Ali & Usman Ayub & Muhammad Tahir & Raheel Mumtaz, 2021. "The impact of sustainability reporting quality on the value relevance of corporate sustainability performance," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(1), pages 155-175, January.
    49. Jiang, Yan & Luo, Le & Xu, JianFeng & Shao, XiaoRui, 2021. "The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
    50. Janice Hollindale & Pamela Kent & Xin Qu, 2022. "Proprietary costs and the choice of hard and soft greenhouse gas emissions’ disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3837-3873, September.
    51. Qiu, Yan & Shaukat, Amama & Tharyan, Rajesh, 2016. "Environmental and social disclosures: Link with corporate financial performance," The British Accounting Review, Elsevier, vol. 48(1), pages 102-116.
    52. Graham Gal & Orhan Akisik, 2020. "The impact of internal control, external assurance, and integrated reports on market value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1227-1240, May.
    53. S. Zeng & X. Xu & H. Yin & C. Tam, 2012. "Factors that Drive Chinese Listed Companies in Voluntary Disclosure of Environmental Information," Journal of Business Ethics, Springer, vol. 109(3), pages 309-321, September.
    54. Mounia Boulhaga & Abdelfettah Bouri & Ahmed A. Elamer & Bassam A. Ibrahim, 2023. "Environmental, social and governance ratings and firm performance: The moderating role of internal control quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 134-145, January.
    55. Kartick Gupta, 2018. "Environmental Sustainability and Implied Cost of Equity: International Evidence," Journal of Business Ethics, Springer, vol. 147(2), pages 343-365, January.
    56. Waymond Rodgers & Mouza Al Habsi & George Gamble, 2019. "Sustainability and Firm Performance: A Review and Analysis Using Algorithmic Pathways in the Throughput Model," Sustainability, MDPI, vol. 11(14), pages 1-27, July.
    57. Kemi Yekini & Han Li & Paschal Ohalehi & Aruoriwo M. Chijoke-Mgbame, 2019. "CSR disclosure and corporate sustainability: evidence from the Shenzhen Stock Exchange," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 13(3), pages 300-322.
    58. Camelia Oprean-Stan & Ionica Oncioiu & Iulia Cristina Iuga & Sebastian Stan, 2020. "Impact of Sustainability Reporting and Inadequate Management of ESG Factors on Corporate Performance and Sustainable Growth," Sustainability, MDPI, vol. 12(20), pages 1-31, October.
    59. Maria del Mar Miralles‐Quiros & Jose Luis Miralles‐Quiros & Irene Guia Arraiano, 2017. "Are Firms that Contribute to Sustainable Development Valued by Investors?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(1), pages 71-84, January.
    60. Amirus Salat, 2023. "Value Relevance of Climate Change Disclosure: An Empirical Study on The Oil & Gas Companies Listed on Toronto Stock Exchange (TSX)," International Journal of Science and Business, IJSAB International, vol. 26(1), pages 82-94.
    61. Michael W. Toffel & Jodi L. Short, 2011. "Coming Clean and Cleaning Up: Does Voluntary Self-Reporting Indicate Effective Self-Policing?," Journal of Law and Economics, University of Chicago Press, vol. 54(3), pages 609-649.
    62. Soyemi Kenny Adedapo & Okewale Joel Adeniyi & Olaniyan Joshua Damilare, 2021. "Environmental Responsiveness and Firm Value: Evidence from Nigeria," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 9(1), pages 133-155, September.
    63. Candy Lim Chiu & Jingxin Zhang & Mingrui Li & Siyu Wei & Shengnan Xu & Xiaotong Chai, 2020. "A study of environmental disclosures practices in Chinese energy industry," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 5(1), pages 1-21, December.
    64. Perdichizzi, Salvatore & Buchetti, Bruno & Cicchiello, Antonella Francesca & Dal Maso, Lorenzo, 2024. "Carbon emission and firms’ value: Evidence from Europe," Energy Economics, Elsevier, vol. 131(C).
    65. Denis Cormier & Marie-Josée Ledoux & Michel Magnan, 2010. "The Informational Contribution of Social and Environmental Disclosures for Investors," Post-Print hal-00481571, HAL.
    66. Rimsha Naz & Danish Ahmed Siddiqui, 2021. "Exploring the Link between Corporate Reputation with Sustainability Leadership and Market Valuation: A Comparative Analysis of Award and Non-Award Companies in PSX," Global Journal of Educational Studies, Macrothink Institute, vol. 7(1), pages 19-53, June.
    67. Muhammad Zahid & Haseeb Ur Rahman & Musa Khan & Wajahat Ali & Fazaila Shad, 2020. "Addressing endogeneity by proposing novel instrumental variables in the nexus of sustainability reporting and firm financial performance: A step‐by‐step procedure for non‐experts," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3086-3103, December.
    68. Jing Wei, 2023. "Does the “Greenwashing” and “Brownwashing” of Corporate Environmental Information Affect the Analyst Forecast Accuracy?," Sustainability, MDPI, vol. 15(14), pages 1-28, July.
    69. Francesco Gangi & Jérôme Méric & Rémi Jardat & Lucia Michela Daniele, 2019. "Business for society," Post-Print hal-02382307, HAL.
    70. Sylvie Berthelot & Michel Coulmont & Vanessa Serret, 2012. "Do Investors Value Sustainability Reports? A Canadian Study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(6), pages 355-363, November.
    71. Selena Aureli & Sabrina Gigli & Renato Medei & Enrico Supino, 2020. "The value relevance of environmental, social, and governance disclosure: Evidence from Dow Jones Sustainability World Index listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 43-52, January.
    72. Rares HURGHIS, 2017. "Integrated reporting and board features," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(145), pages 1-83, February.
    73. Concetta Carnevale & Maria Mazzuca & Sergio Venturini, 2012. "Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(3), pages 159-177, May.
    74. 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).
    75. Maria del Mar Miralles‐Quiros & Jose Luis Miralles‐Quiros & Irene Guia Arraiano, 2017. "Sustainable Development, Sustainability Leadership and Firm Valuation: Differences across Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 26(7), pages 1014-1028, November.
    76. Andreas Errikos Delegkos & Michalis Skordoulis & Petros Kalantonis & Aggelia Xanthopoulou, 2022. "Integrated Reporting and Value Relevance in the Energy Sector: The Case of European Listed Firms," Energies, MDPI, vol. 15(22), pages 1-13, November.
    77. Woon Leong Lin & Jo Ann Ho & Chin Lee & Siew Imm Ng, 2020. "Impact of positive and negative corporate social responsibility on automotive firms' financial performance: A market‐based asset perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1761-1773, July.
    78. Lorenzo Simoni & Laura Bini & Francesco Giunta, 2019. "The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 83-111.
    79. Amel Ben Rhouma & Denis Cormier, 2007. "Determinants De La Communication Sociale Et Environnementale Des Entreprises Francaises," Post-Print halshs-00543105, HAL.
    80. Nosakhare Ikponmwosa & Darlington Osaremwinda Ogbeide, 2021. "Environmental Responsibility And Firm Financial Performance: Evidence From International Oil Companies In Niger Delta," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 6(1), pages 8-20, March.
    81. Angèle Renaud, 2014. "The controller's role in environmental management control [Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?]," Post-Print halshs-01178066, HAL.
    82. Isabel Lourenço & Jeffrey Callen & Manuel Branco & José Curto, 2014. "The Value Relevance of Reputation for Sustainability Leadership," Journal of Business Ethics, Springer, vol. 119(1), pages 17-28, January.
    83. Samira Demaria & Denis Cormier & Robert Teller, 2008. "Incidence des choix d'exemptions comptables sur la valorisation boursière des sociétés françaises lors de la première application du référentiel IFRS," Post-Print halshs-00266117, HAL.
    84. Frédérique Dejean & Isabelle Martinez, 2008. "Communication environnementale et coût des fonds propres : Le cas des entreprises du SBF120," Post-Print halshs-00525815, HAL.

  13. Aerts, Walter & Cormier, Denis & Magnan, Michel, 2006. "Intra-industry imitation in corporate environmental reporting: An international perspective," Journal of Accounting and Public Policy, Elsevier, vol. 25(3), pages 299-331.

    Cited by:

    1. Denis Cormier & Walter Aerts & Marie‐Josée Ledoux & Michel Magnan, 2010. "Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 320-347, September.
    2. de Villiers, Charl & Alexander, Deborah, 2014. "The institutionalisation of corporate social responsibility reporting," The British Accounting Review, Elsevier, vol. 46(2), pages 198-212.
    3. Cano-Rodríguez, Manuel & Márquez-Illescas, Gilberto & Núñez-Níckel, Manuel, 2017. "Experts or rivals: Mimicry and voluntary disclosure," Journal of Business Research, Elsevier, vol. 73(C), pages 46-54.
    4. Shengnan Li & Jianbo Niu & Sang-Bing Tsai, 2018. "Opportunism Motivation of Environmental Protection Activism and Corporate Governance: An Empirical Study from China," Sustainability, MDPI, vol. 10(6), pages 1-18, May.
    5. Michelon, Giovanna & Rodrigue, Michelle & Trevisan, Elisabetta, 2020. "The marketization of a social movement: Activists, shareholders and CSR disclosure," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    6. Broccardo, Laura & Vola, Paola & Zicari, Adrian & Alshibani, Safiya Mukhtar, 2023. "Contingency-based analysis of the drivers and obstacles to a successful sustainable business model: Seeking the uncaptured value," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
    7. Rakan Alyamani & Suzanna Long & Mohammad Nurunnabi, 2020. "Exploring the Relationship between Sustainable Projects and Institutional Isomorphisms: A Project Typology," Sustainability, MDPI, vol. 12(9), pages 1-17, May.
    8. Uyar, Ali & Fernandes, Valérie & Kuzey, Cemil, 2021. "The mediating role of corporate governance between public governance and logistics performance: International evidence," Transport Policy, Elsevier, vol. 109(C), pages 37-47.
    9. Víctor Amor-Esteban & Isabel-María García-Sánchez & Mª-Purificación Galindo-Villardón, 2018. "Analysing the Effect of Legal System on Corporate Social Responsibility (CSR) at the Country Level, from a Multivariate Perspective," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 140(1), pages 435-452, November.
    10. Amel Ben Rhouma & Marie-José Scotto, 2011. "Implications du principe de matérialité sur le contenu du reporting Développement Durable," Post-Print hal-00646525, HAL.
    11. Antony Paulraj & Injazz J. Chen & Constantin Blome, 2017. "Motives and Performance Outcomes of Sustainable Supply Chain Management Practices: A Multi-theoretical Perspective," Journal of Business Ethics, Springer, vol. 145(2), pages 239-258, October.
    12. Kazi Sirajul Islam & Saravanan Muthaiyah & David Yong Gun Fie, 2020. "Isomorphic Drivers of Institutional Pressure and Importance of Environmental Management System Implementation Towards The Adoption Propensity of Green ICT," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 624-634.
    13. Jiatao Li & Carmen Ng, 2013. "The Normalization of Deviant Organizational Practices: The Non-performing Loans Problem in China," Journal of Business Ethics, Springer, vol. 114(4), pages 643-653, June.
    14. Seles, Bruno Michel Roman Pais & de Sousa Jabbour, Ana Beatriz Lopes & Jabbour, Charbel José Chiappetta & Dangelico, Rosa Maria, 2016. "The green bullwhip effect, the diffusion of green supply chain practices, and institutional pressures: Evidence from the automotive sector," International Journal of Production Economics, Elsevier, vol. 182(C), pages 342-355.
    15. Roshayani Arshad & Rohaya Md Nor & Nur Adura Ahmad Noruddin, 2011. "Ownership Structure And Interaction Effects Of Firm Performance On Management Commentary Disclosures," Journal of Global Management, Global Research Agency, vol. 2(2), pages 124-145, July.
    16. Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
    17. Víctor Amor-Esteban & Mª-Purificación Galindo-Villardón & Isabel-María García-Sánchez, 2019. "A Multivariate Proposal for a National Corporate Social Responsibility Practices Index (NCSRPI) for International Settings," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 143(2), pages 525-560, June.
    18. S. Prakash Sethi & Terrence F. Martell & Mert Demir, 2016. "Building Corporate Reputation Through Corporate Social Responsibility (CSR) Reports: The Case of Extractive Industries," Corporate Reputation Review, Palgrave Macmillan, vol. 19(3), pages 219-243, October.
    19. Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito, 2018. "Determining characteristics of boards adopting Integrated Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 37-71.
    20. Hörisch, Jacob & Ortas, Eduardo & Schaltegger, Stefan & Álvarez, Igor, 2015. "Environmental effects of sustainability management tools: An empirical analysis of large companies," Ecological Economics, Elsevier, vol. 120(C), pages 241-249.
    21. Wu, Guo-Ciang & Ding, Jyh-Hong & Chen, Ping-Shun, 2012. "The effects of GSCM drivers and institutional pressures on GSCM practices in Taiwan’s textile and apparel industry," International Journal of Production Economics, Elsevier, vol. 135(2), pages 618-636.
    22. Amel Ben Rhouma, 2008. "La Divulgation Environnementale Des Grandes Entreprises Francaises : Etude Des Determinants," Post-Print halshs-00522373, HAL.
    23. Jen-Jen Tseng & Ping-Hung Chou, 2009. "Mimetic isomorphism and its effect on merger and acquisition activities in Taiwanese financial industries," The Service Industries Journal, Taylor & Francis Journals, vol. 31(9), pages 1451-1469, November.
    24. AERTS, Walter & VAN CANEGHEM, Tom, 2006. "Intra-industry benchmarking of SG&A expenses: A neo-institutional perspective," Working Papers 2006032, University of Antwerp, Faculty of Business and Economics.
    25. Fuentelsaz, Lucio & Gómez, Jaime & Palomas, Sergio, 2016. "Interdependences in the intrafirm diffusion of technological innovations: Confronting the rational and social accounts of diffusion," Research Policy, Elsevier, vol. 45(5), pages 951-963.
    26. Marco-Fondevila, Miguel & Álvarez-Etxeberría, Igor, 2023. "Trends in private sector engagement with biodiversity: EU listed companies' disclosure and indicators," Ecological Economics, Elsevier, vol. 210(C).
    27. Cuganesan, Suresh & Guthrie, James & Ward, Leanne, 2010. "Examining CSR disclosure strategies within the Australian food and beverage industry," Accounting forum, Elsevier, vol. 34(3), pages 169-183.
    28. Jing Zhang & Ziyang Liu, 2023. "Empirical Analysis of the Impact of Top Management Team Social Networks on the Homophily Effect of ESG Disclosure in Companies," Sustainability, MDPI, vol. 15(15), pages 1-14, August.
    29. Zhang, Zhenbo & Xing, Junyi & Wang, Anbang & Meng, Xiaohua, 2023. "New officials, fresh outlooks on policy uncertainty: Leadership turnover in environmental protection bureaus and additional corporate environmental reporting," Ecological Economics, Elsevier, vol. 214(C).
    30. Sadok El Ghoul & Omrane Guedhami & Robert Nash & Ajay Patel, 2019. "New Evidence on the Role of the Media in Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 154(4), pages 1051-1079, February.
    31. Sarkis, Joseph & Zhu, Qinghua & Lai, Kee-hung, 2011. "An organizational theoretic review of green supply chain management literature," International Journal of Production Economics, Elsevier, vol. 130(1), pages 1-15, March.
    32. Colin Higgins & Wendy Stubbs & Markus Milne, 2018. "Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field," Journal of Business Ethics, Springer, vol. 147(2), pages 309-326, January.
    33. Ashcroft, Paul & Murphy Smith, L., 2008. "Impact of environmental regulation on financial reporting of pollution activity: A comparative study of U.S. and Canadian firms," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 127-153.
    34. Martínez-Ferrero, Jennifer & Ramón-Llorens, M. Camino & García-Meca, Emma, 2024. "CEO narcissism and ESG misconduct," Research in International Business and Finance, Elsevier, vol. 69(C).
    35. Mansour Alyahya & Meqbel Aliedan & Gomaa Agag & Ziad H. Abdelmoety, 2022. "Exploring the Link between Sustainable Development Practices, Institutional Pressures, and Green Innovation," Sustainability, MDPI, vol. 14(21), pages 1-15, November.
    36. Zaman, Rashid & Atawnah, Nader & Haseeb, Muhammad & Nadeem, Muhammad & Irfan, Saadia, 2021. "Does corporate eco-innovation affect stock price crash risk?," The British Accounting Review, Elsevier, vol. 53(5).
    37. Rui Wang & Khai Ern Lee & Mazlin Mokhtar & Thian Lai Goh, 2022. "The Challenges of Palm Oil Sustainable Consumption and Production in China: An Institutional Theory Perspective," Sustainability, MDPI, vol. 14(8), pages 1-16, April.
    38. Samy Garas & Osama El-Temtamy, 2020. "The “simultaneous cycle” between corporate social responsibility and firms’ financial performance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 39-50, September.
    39. Minghui Yang & Petra Maresova & Ahsan Akbar & Paulo Bento & Weixi Liu, 2021. "Convergence or Disparity? A Cross-Country Analysis of Corporate Social Responsibility Reporting for Banking Industry in Nordic Countries and China," SAGE Open, , vol. 11(3), pages 21582440211, July.
    40. Xue, Xingnan & Hu, Nan, 2023. "Economic policy uncertainty and imitation behaviors of corporate social responsibility practices: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 89(C).
    41. Yongjun Tang & Jun Zhu & Wenchao Ma & Mengxue Zhao, 2022. "A Study on the Impact of Institutional Pressure on Carbon Information Disclosure: The Mediating Effect of Enterprise Peer Influence," IJERPH, MDPI, vol. 19(7), pages 1-23, March.
    42. Mohamed Chelli & Sylvain Durocher & Anne Fortin, 2018. "Normativity in Environmental Reporting: A Comparison of Three Regimes," Journal of Business Ethics, Springer, vol. 149(2), pages 285-311, May.
    43. Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing, 2018. "A Corporate Social Responsibility Framework for Accounting Research," The International Journal of Accounting, Elsevier, vol. 53(4), pages 274-294.
    44. Md. Abdul Kaium Masud & Mohammad Sharif Hossain & Jong Dae Kim, 2018. "Is Green Regulation Effective or a Failure: Comparative Analysis between Bangladesh Bank (BB) Green Guidelines and Global Reporting Initiative Guidelines," Sustainability, MDPI, vol. 10(4), pages 1-19, April.
    45. Veronica P. Lima Ribeiro & Cristina Aibar‐Guzman, 2010. "Determinants of environmental accounting practices in local entities: evidence from Portugal," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(3), pages 404-419, August.
    46. Giovanna Michelon & Antonio Parbonetti, 2012. "The effect of corporate governance on sustainability disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(3), pages 477-509, August.
    47. Maider Aldaz Odriozola & Igor Álvarez Etxeberria, 2021. "Determinants of Corporate Anti-Corruption Disclosure: The Case of the Emerging Economics," Sustainability, MDPI, vol. 13(6), pages 1-17, March.
    48. Irene Herremans & M. Herschovis & Stephanie Bertels, 2009. "Leaders and Laggards: The Influence of Competing Logics on Corporate Environmental Action," Journal of Business Ethics, Springer, vol. 89(3), pages 449-472, October.
    49. Breeda Comyns, 2016. "Determinants of GHG Reporting: An Analysis of Global Oil and Gas Companies," Journal of Business Ethics, Springer, vol. 136(2), pages 349-369, June.
    50. Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & John Amoah Kusi, 2017. "Determinants of environmental disclosures of listed firms in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-12, December.
    51. Tiziana Russo-Spena & Marco Tregua & Alessandra De Chiara, 2018. "Trends and Drivers in CSR Disclosure: A Focus on Reporting Practices in the Automotive Industry," Journal of Business Ethics, Springer, vol. 151(2), pages 563-578, August.
    52. Tiffany Cheng-Han Leung & Robin Stanley Snell, 2021. "Strategies for Social and Environmental Disclosure: The Case of Multinational Gambling Companies," Journal of Business Ethics, Springer, vol. 168(3), pages 447-467, January.
    53. Zhou, Kuo & Qu, Zhi & Liang, Jiayang & Tao, Yunqing & Zhu, Mengting, 2024. "Threat or shield: Environmental administrative penalties and corporate greenwashing," Finance Research Letters, Elsevier, vol. 61(C).
    54. Christian Omobhude & ShihHsin Chen, 2020. "Institutional process for infrastructural development in Nigeria," Progress in Development Studies, , vol. 20(3), pages 223-242, July.
    55. Galego-Álvarez, Isabel & Formigoni, Henrique & Antunes, Maria Thereza Pompa, 2014. "Práticas de responsabilidade social corporativa em empresas brasileiras," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 54(1), January.
    56. Gupta, Shivam & Kar, Arpan Kumar & Baabdullah, Abdullah & Al-Khowaiter, Wassan A.A., 2018. "Big data with cognitive computing: A review for the future," International Journal of Information Management, Elsevier, vol. 42(C), pages 78-89.
    57. Roshayani Arshad Author_Email: roshayani@salam.uitm.edu.my & Rohaya Md Nor & Nur Adura Ahmad Noruddin, 2011. "Ownership Structure And Interaction Effects Of Firm Performance On Management Commentary Disclosures," 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding 2011-332, Conference Master Resources.
    58. Miao Su & Su‐Han Woo & Xiaochun Chen & Keun‐sik Park, 2023. "Identifying critical success factors for the agri‐food cold chain's sustainable development: When the strategy system comes into play," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 444-461, January.
    59. Chan, Hau-Ling & Wei, Xiaoyong & Guo, Shu & Leung, Wing-Hong, 2020. "Corporate social responsibility (CSR) in fashion supply chains: A multi-methodological study," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 142(C).
    60. Fritz, Morgane MC & Ruel, Salomée & Kallmuenzer, Andreas & Harms, Rainer, 2021. "Sustainability management in supply chains: the role of familiness," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
    61. erro, Ainhoa garayar & calvo sánchez, José antonio, 2012. "Joining the un global compact in spain : an institutional Aproach," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 311-355.
    62. Carlos Larrinaga & Adriana Rossi & Mercedes Luque-Vilchez & Manuel Núñez-Nickel, 2020. "Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States," Journal of Business Ethics, Springer, vol. 163(1), pages 67-83, April.
    63. Glover, J.L. & Champion, D. & Daniels, K.J. & Dainty, A.J.D., 2014. "An Institutional Theory perspective on sustainable practices across the dairy supply chain," International Journal of Production Economics, Elsevier, vol. 152(C), pages 102-111.

  14. Michel Magnan, 2006. "Les options sur actions:création de richesse pour les actionnaires ou enrichissement des dirigeants au détriment des actionnaires?," Revue Finance Contrôle Stratégie, revues.org, vol. 9(3), pages 221-235, September.

    Cited by:

    1. Michel Magnan, 2009. "Fair Value Accounting and the Financial Crisis: Messenger or Contributor?," CIRANO Working Papers 2009s-27, CIRANO.
    2. Guillaume Garnotel & Patrick Loux, 2008. "Politiques de rémunération des dirigeants et investissements liés à l'innovation dans les industries de haute technologie," Revue Finance Contrôle Stratégie, revues.org, vol. 11(4), pages 65-85, December.
    3. Aurélien Eminet & Zied Guedri & Stefan Asseman, 2009. "Le dirigeant est-il l’architecte de sa rémunération? Structure de contrôle du conseil d’administration et mobilisation du capital social," Revue Finance Contrôle Stratégie, revues.org, vol. 12(3), pages 5-36, September.
    4. Robert Amzallag & Michel Magnan & Bryan Campbell, 2009. "A Banker's Perspective on the Financial Crisis," CIRANO Burgundy Reports 2009rb-02, CIRANO.
    5. Michel L. Magnan, 2009. "Fair Value Accounting and the Financial Crisis: Messenger or Contributor?," Accounting Perspectives, John Wiley & Sons, vol. 8(3), pages 189-213, August.

  15. Pascale Lapointe-Antunes & Denis Cormier & Michel Magnan & Sophie Gay-Angers, 2006. "On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland," European Accounting Review, Taylor & Francis Journals, vol. 15(4), pages 465-505.

    Cited by:

    1. Jason Miller & Beth Davis‐Sramek & Brian S. Fugate & Mark Pagell & Barbara B. Flynn, 2021. "Editorial Commentary: Addressing Confusion in the Diffusion of Archival Data Research," Journal of Supply Chain Management, Institute for Supply Management, vol. 57(3), pages 130-146, July.
    2. Nooraisah Katmon & Omar Al-Farooque, 2019. "The Reciprocal Relationship Between Earnings Management, Disclosure Quality and Board Independence: UK Evidence," Research in World Economy, Research in World Economy, Sciedu Press, vol. 10(5), pages 63-80, December.
    3. Joonhyun Kim & Yunkyeong Lee, 2023. "Association between Earnings Announcement Behaviors and ESG Performances," Sustainability, MDPI, vol. 15(9), pages 1-16, May.
    4. Vasiliki Athanasakou & Khaled Hussainey, 2014. "The perceived credibility of forward-looking performance disclosures," Accounting and Business Research, Taylor & Francis Journals, vol. 44(3), pages 227-259, June.
    5. Senteney, David L. & Bazaz, Mohammad S. & Senteney, Michael H., 2016. "Cross-market information transfers of ADR firms: An investigation of emerging market economies," Research in International Business and Finance, Elsevier, vol. 37(C), pages 655-677.
    6. Andrea Cardoni & Evgeniia Kiseleva & Simona Arduini & Simone Terzani, 2024. "From sustainable value to shareholder value: The impact of sustainable governance and anti‐corruption programs on market valuation," Business Strategy and the Environment, Wiley Blackwell, vol. 33(1), pages 19-42, January.
    7. Elshandidy, Tamer, 2014. "Value relevance of accounting information: Evidence from an emerging market," Advances in accounting, Elsevier, vol. 30(1), pages 176-186.
    8. Samudhram, Ananda & Stewart, Errol & Wickramanayake, Jayasinghe & Sinnakkannu, Jothee, 2014. "Value relevance of human capital based disclosures: Moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality," Advances in accounting, Elsevier, vol. 30(2), pages 338-353.
    9. Imran Abbas Jadoon & Akhter Ali & Usman Ayub & Muhammad Tahir & Raheel Mumtaz, 2021. "The impact of sustainability reporting quality on the value relevance of corporate sustainability performance," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(1), pages 155-175, January.
    10. Nooraisah Katmon & Omar Al Farooque, 2017. "Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies," Journal of Business Ethics, Springer, vol. 142(2), pages 345-367, May.
    11. Pier Luigi Marchini & Tatiana Mazza & Alice Medioli, 2018. "The impact of related party transactions on earnings management: some insights from the Italian context," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 981-1014, December.
    12. Ozili, Peterson K, 2017. "Earnings Management in Interconnected Networks: A Perspective," MPRA Paper 92647, University Library of Munich, Germany.
    13. Reguera Alvarado, Nuria & Laffarga Briones, Joaquina & de Fuentes Ruiz, Pilar, 2015. "Modelos de gestión de resultados: un estudio transnacional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 11-19.
    14. Selena Aureli & Sabrina Gigli & Renato Medei & Enrico Supino, 2020. "The value relevance of environmental, social, and governance disclosure: Evidence from Dow Jones Sustainability World Index listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 43-52, January.
    15. Concetta Carnevale & Maria Mazzuca & Sergio Venturini, 2012. "Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(3), pages 159-177, May.
    16. Beata Dratwińska-Kania & Aleksandra Ferens & Piotr Kania, 2023. "Transparent Reporting on Financial Assets as a Determinant of a Company’s Value—A Stakeholder’s Perspective during the SARS-CoV-2 Pandemic and beyond," Sustainability, MDPI, vol. 15(3), pages 1-20, January.
    17. Samira Demaria & Denis Cormier & Robert Teller, 2008. "Incidence des choix d'exemptions comptables sur la valorisation boursière des sociétés françaises lors de la première application du référentiel IFRS," Post-Print halshs-00266117, HAL.
    18. Jihene Chedlia Soussi, 2012. "Impact of Voluntary Disclosure on the Relevance of Accounting Information," Journal of Education and Vocational Research, AMH International, vol. 3(5), pages 138-153.

  16. Michel Magnan & Sylvie St‐Onge, 2005. "The Impact of Profit Sharing on the Performance of Financial Services Firms," Journal of Management Studies, Wiley Blackwell, vol. 42(4), pages 761-791, June.

    Cited by:

    1. Denis Cormier & Walter Aerts & Marie‐Josée Ledoux & Michel Magnan, 2010. "Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 320-347, September.
    2. Long, Richard J. & Fang, Tony, 2013. "Profit Sharing and Workplace Productivity: Does Teamwork Play a Role?," IZA Discussion Papers 7869, Institute of Labor Economics (IZA).
    3. Olfa Aissa, 2016. "The Determinants of Financial Participation Impact on Firm Performance: A Meta-Regression Approach," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(6), pages 151-151, June.
    4. Noélie Delahaie & Richard Duhautois, 2019. "Profit-Sharing and Wages: An Empirical Analysis Using French Data between 2000 and 2007," Post-Print hal-02932147, HAL.
    5. Sara Picas & Pedro Reis & António Pinto & José Luís Abrantes, 2021. "Does Tax, Financial, and Government Incentives Impact Long-Term Portuguese SMEs’ Sustainable Company Performance?," Sustainability, MDPI, vol. 13(21), pages 1-16, October.
    6. Michelle Rodrigue & Michel Magnan & Charles Cho, 2013. "Is Environmental Governance Substantive or Symbolic? An Empirical Investigation," Journal of Business Ethics, Springer, vol. 114(1), pages 107-129, April.
    7. Olfa Aissa, 2016. "A Meta-Analysis of the Financial Participation Impact on Firm Performance," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(8), pages 186-186, July.
    8. Chenli Yin & Dan Li & Maria Paz Salmador, 2022. "Institutional change of compensation policy and its impact on CEO turnover and firm performance," Review of Managerial Science, Springer, vol. 16(8), pages 2527-2552, November.
    9. Naaman, Christine & Magnan, Michel & Hammami, Ahmad & Yao, Li, 2021. "Credit unions vs. commercial banks, who takes more risk?," Research in International Business and Finance, Elsevier, vol. 55(C).
    10. Richard J. Long & Tony Fang, 2012. "Do Employees Profit from Profit Sharing? Evidence from Canadian Panel Data," ILR Review, Cornell University, ILR School, vol. 65(4), pages 899-927, October.
    11. Geert Braam & Erik Poutsma, 2015. "Broad-Based Financial Participation Plans and Their Impact on Financial Performance: Evidence from a Dutch Longitudinal Panel," De Economist, Springer, vol. 163(2), pages 177-202, June.
    12. Johnson, William H.A., 2011. "Managing university technology development using organizational control theory," Research Policy, Elsevier, vol. 40(6), pages 842-852, July.
    13. Gilberto Tadeu Lima & Jaylson Jair Silveira, 2021. "Evolutionary microdynamics of employee profit sharing as productivity-enhancing device," Journal of Evolutionary Economics, Springer, vol. 31(2), pages 417-449, April.
    14. Gilberto Tadeu Lima & Jaylson Jair da Silveira, 2018. "Macrodynamic Implications of Employee Profit Sharing as Effort Elicitation Device," Working Papers, Department of Economics 2018_02, University of São Paulo (FEA-USP).

  17. Denis Cormier & Michel Magnan & Barbara Van Velthoven, 2005. "Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 3-39.

    Cited by:

    1. Iatridis, George Emmanuel, 2016. "Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism?," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 1-17.
    2. Hu, Hui & Qi, Shaozhou & Chen, Yuanzhi, 2023. "Using green technology for a better tomorrow: How enterprises and government utilize the carbon trading system and incentive policies," China Economic Review, Elsevier, vol. 78(C).
    3. Valentina Marano & Peter Tashman & Tatiana Kostova, 2017. "Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(3), pages 386-408, April.
    4. de Villiers, Charl & van Staden, Chris J., 2010. "Shareholders’ requirements for corporate environmental disclosures: A cross country comparison," The British Accounting Review, Elsevier, vol. 42(4), pages 227-240.
    5. Mohammad Rokibul Kabir & Farid A. Sobhani & Normah Omar & Norazida Mohamad, 2019. "Corporate Governance and Risk Disclosures: A Comparative Analysis Between Bangladeshi and Malaysian Islamic Banks," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 110-125, August.
    6. Lin Liao & Yukun Pan & Daifei (Troy) Yao, 2023. "Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi‐natural experiment in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2677-2715, June.
    7. Martínez-Ferrero, Jennifer & García-Sánchez, Isabel-María, 2017. "Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports," International Business Review, Elsevier, vol. 26(1), pages 102-118.
    8. Giorgio Mion, 2020. "Organizations with Impact? A Study on Italian Benefit Corporations Reporting Practices and Reporting Quality," Sustainability, MDPI, vol. 12(21), pages 1-21, October.
    9. Ridhima Saggar & Balwinder Singh, 2019. "Drivers of Corporate Risk Disclosure in Indian Non-financial Companies: A Longitudinal Approach," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(3), pages 303-325, August.
    10. Razieh Adinehzadeh & Romlah Jaffar & Zaleha Abdul Shukor & Mara Riduan Che Abdul Rahman, 2018. "The Mediating Role of Environmental Performance on the Relationship between Corporate Governance Mechanisms and Environmental Disclosure," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 14(1), pages 153-183.
    11. Jean-Noël Chauvey & Sophie Giordano-Spring, 2007. "L'Hypothese De La Captation Manageriale Du Reporting Societal : Une Etude Empirique Des Societes Du Sbf 120," Post-Print halshs-00543106, HAL.
    12. Hassanein, Ahmed, 2022. "Risk reporting and stock return in the UK: Does market competition Matter?," The North American Journal of Economics and Finance, Elsevier, vol. 59(C).
    13. Ans Kolk & Paolo Perego, 2010. "Determinants of the adoption of sustainability assurance statements: an international investigation," Business Strategy and the Environment, Wiley Blackwell, vol. 19(3), pages 182-198, March.
    14. Claudia Arena & Saverio Bozzolan & Claudia Imperatore, 2024. "Enhancing environmental reporting: A study on the role of narrative disclosure, firm‐ and country‐level incentives," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3414-3428, July.
    15. X. Xu & S. Zeng & C. Tam, 2012. "Stock Market’s Reaction to Disclosure of Environmental Violations: Evidence from China," Journal of Business Ethics, Springer, vol. 107(2), pages 227-237, May.
    16. Mariappanadar, Sugumar & Maurer, Iris & Kramar, Robin & Muller-Camen, Michael, 2022. "Is it a sententious claim? An examination of the quality of occupational health, safety and well-being disclosures in global reporting initiative reports across industries and countries," International Business Review, Elsevier, vol. 31(2).
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    Cited by:

    1. Denis Cormier & Walter Aerts & Marie‐Josée Ledoux & Michel Magnan, 2010. "Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 320-347, September.
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    125. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    126. Akbas Halil Emre, 2016. "The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies," South East European Journal of Economics and Business, Sciendo, vol. 11(2), pages 7-19, December.
    127. Magali Geerts & Michaël Dooms & Lara Stas, 2021. "Determinants of Sustainability Reporting in the Present Institutional Context: The Case of Port Managing Bodies," Sustainability, MDPI, vol. 13(6), pages 1-23, March.
    128. Philipp Borgstedt & Ann-Marie Nienaber & Bernd Liesenkötter & Gerhard Schewe, 2019. "Legitimacy Strategies in Corporate Environmental Reporting: A Longitudinal Analysis of German DAX Companies’ Disclosed Objectives," Journal of Business Ethics, Springer, vol. 158(1), pages 177-200, August.
    129. Henrik Nilsson & Gary M. Cunningham & Lars G. Hassel, 2008. "A study of the provision of environmental information in financial analysts' research reports," Sustainable Development, John Wiley & Sons, Ltd., vol. 16(3), pages 180-194.
    130. Małgorzata Janicka & Artur Sajnóg, 2022. "The ESG Reporting of EU Public Companies—Does the Company’s Capitalisation Matter?," Sustainability, MDPI, vol. 14(7), pages 1-17, April.
    131. Edward Fosu & Kaigang Yi & Deborah Asiedu, 2024. "The effect of CSR on corporate social performance: Mediating role of corporate image, green innovation and moderating role of corporate identity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 69-88, January.
    132. Shouhao Li & Weiquan Cheng & Jingjing Li & Hao Shen, 2021. "Corporate Social Responsibility Development and Climate Change: Regional Evidence of China," Sustainability, MDPI, vol. 13(21), pages 1-20, October.
    133. Lucrezia Songini & Anna Pistoni & Patrizia Tettamanzi & Fabrizio Fratini & Valentina Minutiello, 2022. "Integrated reporting quality and BoD characteristics: an empirical analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 579-620, June.
    134. Jamel Chouaibi, 2021. "Innovation and Financial Performance in Manufacturing Companies: an Empirical Study Tunisian," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 12(4), pages 1870-1890, December.
    135. Pier Luigi Marchini & Veronica Tibiletti & Tatiana Mazza & Gianluca Gabrielli, 2022. "Gender quotas and the environment: Environmental performance and enforcement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 256-272, January.
    136. Rupley, Kathleen Hertz & Brown, Darrell & Marshall, Scott, 2017. "Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 172-176.
    137. Gisbert, Ana & Navallas, Begoña, 2013. "The association between voluntary disclosure and corporate governance in the presence of severe agency conflicts," Advances in accounting, Elsevier, vol. 29(2), pages 286-298.
    138. Josef Kaenzig & Damien Friot & Myriam Saadé & Manuele Margni & Olivier Jolliet, 2011. "Using life cycle approaches to enhance the value of corporate environmental disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 20(1), pages 38-54, January.
    139. Chonnikarn (Fern) Jira & Michael W. Toffel, 2013. "Engaging Supply Chains in Climate Change," Manufacturing & Service Operations Management, INFORMS, vol. 15(4), pages 559-577, October.
    140. Luo, Jinbo & Liu, Qigui, 2020. "Corporate social responsibility disclosure in China: Do managerial professional connections and social attention matter?," Emerging Markets Review, Elsevier, vol. 43(C).
    141. María del Mar Miras‐Rodríguez & Amalia Carrasco‐Gallego & Bernabé Escobar‐Pérez, 2015. "Are Socially Responsible Behaviors Paid Off Equally? A Cross‐cultural Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(4), pages 237-256, July.
    142. Córdova Román, Carmen & Zorio-Grima, Ana & Merello, Paloma, 2021. "Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management?," Technological Forecasting and Social Change, Elsevier, vol. 163(C).
    143. Alicia Girón & Amirreza Kazemikhasragh & Antonella Francesca Cicchiello & Eva Panetti, 2021. "Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 12(4), pages 1741-1759, December.
    144. Denis Cormier & Michel Magnan, 2015. "The Economic Relevance of Environmental Disclosure and its Impact on Corporate Legitimacy: An Empirical Investigation," Business Strategy and the Environment, Wiley Blackwell, vol. 24(6), pages 431-450, September.
    145. Ozgur Isil & Rose Sebastianelli, 2020. "Arcs of carbon awareness in the value chain and their antecedents," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 503-518, February.
    146. Charles H. Cho & Michele Fabrizi & Silvia Pilonato & Federica Ricceri, 2024. "Not all bad news is harmful to a good reputation: evidence from the most visible companies in the US," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 9-36, March.
    147. Barbu, Elena M. & Dumontier, Pascal & Feleagă, Niculae & Feleagă, Liliana, 2014. "Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK," The International Journal of Accounting, Elsevier, vol. 49(2), pages 231-247.
    148. Thi H.H. Nguyen & Mohamed H. Elmagrhi & Collins G. Ntim & Yue Wu, 2021. "Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2313-2331, July.
    149. Salma Zaiane & Dorra Ellouze, 2023. "Corporate social responsibility and firm financial performance: the moderating effects of size and industry sensitivity," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1147-1187, December.
    150. Maria Baldini & Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi & Simone Terzani, 2018. "Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure," Journal of Business Ethics, Springer, vol. 150(1), pages 79-98, June.
    151. Nishitani, Kimitaka, 2009. "An empirical study of the initial adoption of ISO 14001 in Japanese manufacturing firms," Ecological Economics, Elsevier, vol. 68(3), pages 669-679, January.

  19. Denis Cormier & Michel Magnan & Bernard Morard, 2000. "The contractual and value relevance of reported earnings in a dividend-focused environment," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 387-417.

    Cited by:

    1. Ioannis Gasteratos & Michael Karamalis & Andreas Koutoupis, 2016. "Shadow Economy Worsens Income distribution," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 80-92.
    2. Pascal Dumontier & Bernard Raffournier, 2002. "Accounting and capital markets: a survey of the European evidence," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 119-151.
    3. Mohamed Sellami, 2006. "Typologie des déterminants comptables de la valeur : Apports de l'approche économique de l'information dans la mesure de la valeur," Post-Print halshs-00558252, HAL.
    4. Chowdhury, Abu & Mollah, Sabur & Al Farooque, Omar, 2018. "Insider-trading, discretionary accruals and information asymmetry," The British Accounting Review, Elsevier, vol. 50(4), pages 341-363.
    5. Veltri, Stefania & Ferraro, Olga, 2018. "Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 18-31.
    6. Emett, Scott A. & Nelson, Mark W., 2015. "Discussion of “The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship”," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 115-118.
    7. Hanen Khemakhem & Hédi Turki, 2007. "L'Information Environnementale Et La Prise De Décision D'Investissement; Étude Empirique Dans Le Cadre D'Un Marché Émergent," Post-Print halshs-00534757, HAL.
    8. Cormier, Denis & Martinez, Isabelle, 2006. "The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs," The International Journal of Accounting, Elsevier, vol. 41(3), pages 209-236.
    9. Christian Calmès & Denis Cormier & Francois Éric Racicot & Raymond Théoret, 2012. "Firms' Accruals and Tobin’s q," RePAd Working Paper Series UQO-DSA-wp032012, Département des sciences administratives, UQO.
    10. Ioannis Gasteratos & Michael Karamalis & Andreas Koutoupis & Ioannis Filos, 2016. "Earnings Management in Greece: A Case Study in Construction Sector Using Jones Model," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 3-16.
    11. A. Mendes & R. L. Cardoso & P. C. Mário & A. L. Martinez & F. R. Ferreira, 2014. "Insolvency Prediction In The Presence Of Data Inconsistencies," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 21(3), pages 155-167, July.

  20. Denis Cormier & Michel Magnan & Mahé Léna Fall, 1999. "L'octroi d'options sur actions aux dirigeants et la performance financière de la firme:une étude canadienne," Revue Finance Contrôle Stratégie, revues.org, vol. 2(2), pages 25-49, June.

    Cited by:

    1. Thierry Poulain-Rehm, 2003. "Stock-options, décisions financières des dirigeants et création de valeur de l'entreprise:le cas français," Revue Finance Contrôle Stratégie, revues.org, vol. 6(3), pages 79-116, September.

  21. Cormier, Denis & Magnan, Michel, 1997. "Investors' assessment of implicit environmental liabilities: An empirical investigation," Journal of Accounting and Public Policy, Elsevier, vol. 16(2), pages 215-241.

    Cited by:

    1. Feifei Ye & Rongyan You & Haitian Lu & Sirui Han & Long-Hao Yang, 2023. "The Classification Impact of Different Types of Environmental Regulation on Chinese Provincial Carbon Emission Efficiency," Sustainability, MDPI, vol. 15(15), pages 1-24, August.
    2. Saeed, Abubakr & Riaz, Hammad & Liedong, Tahiru Azaaviele & Rajwani, Tazeeb, 2022. "The impact of TMT gender diversity on corporate environmental strategy in emerging economies," Journal of Business Research, Elsevier, vol. 141(C), pages 536-551.
    3. Minna Halme & Jyrki Niskanen, 2001. "Does corporate environmental protection increase or decrease shareholder value? The case of environmental investments," Business Strategy and the Environment, Wiley Blackwell, vol. 10(4), pages 200-214, July.
    4. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
    5. Chang, Yingying & Du, Xingqiang & Zeng, Quan, 2021. "Does environmental information disclosure mitigate corporate risk? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(1).
    6. Raiborn, Cecily A. & Butler, Janet B. & Massoud, Marc F., 2011. "Environmental reporting: Toward enhanced information quality," Business Horizons, Elsevier, vol. 54(5), pages 425-433, September.
    7. Francesco Paolone & Fabrizio Granà & Laura Martiniello & Riccardo Tiscini, 2021. "Environmental risk indicators disclosure and value relevance: An empirical analysis of Italian listed companies after the implementation of the Legislative Decree 254/2016," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(5), pages 1471-1482, September.
    8. Bin Li & Peixiang Guo & Yating Zeng, 2019. "The Impact of Haze on the Availability of Company Debt Financing: Evidence for Sustainability of Chinese Listed Companies," Sustainability, MDPI, vol. 11(3), pages 1-21, February.
    9. Minga Negash & Tesfaye T. Lemma, 2020. "Institutional pressures and the accounting and reporting of environmental liabilities," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1941-1960, July.
    10. Xue Wang & Feng Cao & Kangtao Ye, 2018. "Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment," Journal of Business Ethics, Springer, vol. 152(1), pages 253-274, September.
    11. Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova, 2019. "Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 42-91, March.
    12. Wong, Jin Boon & Zhang, Qin, 2022. "Stock market reactions to adverse ESG disclosure via media channels," The British Accounting Review, Elsevier, vol. 54(1).
    13. André Schmitt & Sandrine Spaeter, 2004. "Insurance and Financial Hedging of Oil Pollution Risks," Working Papers of LaRGE Research Center 2004-05, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
    14. Horváthová, Eva, 2010. "Does environmental performance affect financial performance? A meta-analysis," Ecological Economics, Elsevier, vol. 70(1), pages 52-59, November.
    15. Evangeline Elijido‐Ten, 2007. "Applying stakeholder theory to analyze corporate environmental performance," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(2), pages 164-184, April.
    16. Camélia Radu & Samaneh Maram, 2021. "The value relevance of reported carbon emissions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 347-377, June.
    17. Choi, Bobae & Luo, Le, 2021. "Does the market value greenhouse gas emissions? Evidence from multi-country firm data," The British Accounting Review, Elsevier, vol. 53(1).
    18. Nor Azah Abdul Aziz & Tze San Ong & Soon Yau Foong & Rosmila Senik & Hassan Attan, 2018. "Green Initiatives Adoption and Environmental Performance of Public Listed Companies in Malaysia," Sustainability, MDPI, vol. 10(6), pages 1-14, June.
    19. Isabel Gallego‐Álvarez & Isabel M. García‐Sánchez & Cléber da Silva Vieira, 2014. "Climate Change and Financial Performance in Times of Crisis," Business Strategy and the Environment, Wiley Blackwell, vol. 23(6), pages 361-374, September.
    20. Daniel Kouloukoui & Sônia Maria da Silva Gomes & Marcia Mara de Oliveira Marinho & Ednildo Andrade Torres & Asher Kiperstok & Pieter de Jong, 2018. "Disclosure of climate risk information by the world’s largest companies," Mitigation and Adaptation Strategies for Global Change, Springer, vol. 23(8), pages 1251-1279, December.
    21. Matthew Wegener & Réal Labelle, 2017. "Value Relevance of Environmental Provisions Pre‐ and Post‐IFRS," Accounting Perspectives, John Wiley & Sons, vol. 16(3), pages 139-168, September.
    22. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019. "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, vol. 49(C), pages 13-40.
    23. Ienciu Ionel-Alin, 2011. "Evaluation Of Environmental Reporting For Companies Listed On The London Stock Exchange," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 536-543, December.
    24. Claudia Poser & Edeltraud Guenther & Marc Orlitzky, 2012. "Shades of green: using computer-aided qualitative data analysis to explore different aspects of corporate environmental performance," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(4), pages 413-450, January.
    25. Cornelia Beck & Geoffrey Frost & Stewart Jones, 2018. "CSR disclosure and financial performance revisited: A cross-country analysis," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 517-537, November.
    26. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
    27. Jiang, Yan & Luo, Le & Xu, JianFeng & Shao, XiaoRui, 2021. "The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
    28. Shoaib Aslam & Mohamed H. Elmagrhi & Ramiz Ur Rehman & Collins G. Ntim, 2021. "Environmental management practices and financial performance using data envelopment analysis in Japan: The mediating role of environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1655-1673, May.
    29. Ann Terlaak & Seonghoon Kim & Taewoo Roh, 2018. "Not Good, Not Bad: The Effect of Family Control on Environmental Performance Disclosure by Business Group Firms," Journal of Business Ethics, Springer, vol. 153(4), pages 977-996, December.
    30. Azhar Susanto & Meiryani Meiryani, 2019. "The impact of Environmental Accounting Information System Alignment on Firm Performance and Environmental Performance: A case of Small and Medium Enterprises s of Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 9(2), pages 229-236.
    31. Ping Wei & Xiaodan Mao & Xiaohong Chen, 2020. "Institutional investors' attention to environmental information, trading strategies, and market impacts: Evidence from China," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 566-591, February.
    32. Perdichizzi, Salvatore & Buchetti, Bruno & Cicchiello, Antonella Francesca & Dal Maso, Lorenzo, 2024. "Carbon emission and firms’ value: Evidence from Europe," Energy Economics, Elsevier, vol. 131(C).
    33. Lucia Silva‐Gao, 2012. "The Disclosure of Environmental Capital Expenditures: Evidence from the Electric Utility Sector in the USA," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(4), pages 240-252, July.
    34. Markus Hang & Jerome Geyer‐Klingeberg & Andreas W. Rathgeber, 2019. "It is merely a matter of time: A meta‐analysis of the causality between environmental performance and financial performance," Business Strategy and the Environment, Wiley Blackwell, vol. 28(2), pages 257-273, February.
    35. Marcus Wagner, 2007. "Effects on competitiveness and innovation activity from the integration of strategic aspects with social and environmental management," Working Papers of BETA 2007-08, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    36. Hyunwoo Choi & Ingoo Han & Jaywon Lee, 2020. "Value Relevance of Corporate Environmental Performance: A Comprehensive Analysis of Performance Indicators Using Korean Data," Sustainability, MDPI, vol. 12(17), pages 1-25, September.
    37. Bianca Raluca BADITOIU & Alexandru BUGLEA & Diana Corina GLIGOR-CIMPOIERU & Valentin Partenie MUNTEANU, 2020. "Csr Disclosure Of Financial European Companies Within Integrated Reports," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(1), pages 924-938, November.
    38. Cormier, Denis & Magnan, Michel, 2007. "The revisited contribution of environmental reporting to investors' valuation of a firm's earnings: An international perspective," Ecological Economics, Elsevier, vol. 62(3-4), pages 613-626, May.
    39. Sebouh Aintablian & Patricia A. Mcgraw & Gordon S. Roberts, 2007. "Bank Monitoring and Environmental Risk," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(1‐2), pages 389-401, January.
    40. Ki‐Hoon Lee & Bum‐Jin Park & Hakjoon Song & Keun‐Hyo Yook, 2017. "The Value Relevance of Environmental Audits: Evidence from Japan," Business Strategy and the Environment, Wiley Blackwell, vol. 26(5), pages 609-625, July.
    41. Marcus Wagner, 2009. "Innovation and competitive advantages from the integration of strategic aspects with social and environmental management in European firms," Post-Print hal-00278974, HAL.
    42. Horváthová, Eva, 2012. "The impact of environmental performance on firm performance: Short-term costs and long-term benefits?," Ecological Economics, Elsevier, vol. 84(C), pages 91-97.
    43. Rupley, Kathleen Hertz & Brown, Darrell & Marshall, Scott, 2017. "Evolution of corporate reporting: From stand-alone corporate social responsibility reporting to integrated reporting," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 172-176.
    44. X. Meng & S. Zeng & C. Tam & X. Xu, 2013. "Whether Top Executives’ Turnover Influences Environmental Responsibility: From the Perspective of Environmental Information Disclosure," Journal of Business Ethics, Springer, vol. 114(2), pages 341-353, May.
    45. Dongmin Kong & Shasha Liu & Yunhao Dai, 2014. "Environmental Policy, Company Environment Protection, and Stock Market Performance: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(2), pages 100-112, March.
    46. André SCHMITT & Sandrine SPAETER, 2004. "Insurance and Financial Hedging of Oil Pollution Risks," Working Papers of BETA 2004-14, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    47. Zhou, Yankun & Tang, Taijie & Luo, Le, 2023. "Is corporate environmental investment a strategic risk management tool? Evidence from short selling threats," Pacific-Basin Finance Journal, Elsevier, vol. 82(C).
    48. Isabel Lourenço & Jeffrey Callen & Manuel Branco & José Curto, 2014. "The Value Relevance of Reputation for Sustainability Leadership," Journal of Business Ethics, Springer, vol. 119(1), pages 17-28, January.

  22. Cormier, Denis & Magnan, Michel & Morard, Bernard, 1993. "The impact of corporate pollution on market valuation: some empirical evidence," Ecological Economics, Elsevier, vol. 8(2), pages 135-155, October.

    Cited by:

    1. Marie‐Josée Roy & Olivier Boiral & Denis Lagacé, 2001. "Environmental commitment and manufacturing excellence: a comparative study within Canadian industry," Business Strategy and the Environment, Wiley Blackwell, vol. 10(5), pages 257-268, September.
    2. Lee, Chien-Chiang & Chang, Chun-Ping, 2007. "The impact of energy consumption on economic growth: Evidence from linear and nonlinear models in Taiwan," Energy, Elsevier, vol. 32(12), pages 2282-2294.
    3. Thorburn, Karin S & Fisher-Vanden, Karen, 2008. "Voluntary Corporate Environmental Initiatives and Shareholder Wealth," CEPR Discussion Papers 6698, C.E.P.R. Discussion Papers.
    4. Joël Houdet & Charlotte Pavageau & Michel Trommetter & Jacques Weber, 2009. "Accounting for changes in biodiversity and ecosystem services from a business perspective," Working Papers hal-00434450, HAL.
    5. Chang, Yingying & Du, Xingqiang & Zeng, Quan, 2021. "Does environmental information disclosure mitigate corporate risk? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(1).
    6. Lei Wang & Brad Tuttle, 2014. "Using corporate social responsibility performance to evaluate financial disclosure credibility," Accounting and Business Research, Taylor & Francis Journals, vol. 44(5), pages 523-544, October.
    7. Francesco Paolone & Fabrizio Granà & Laura Martiniello & Riccardo Tiscini, 2021. "Environmental risk indicators disclosure and value relevance: An empirical analysis of Italian listed companies after the implementation of the Legislative Decree 254/2016," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(5), pages 1471-1482, September.
    8. Jinhuan Tian & Yan Dong & Gianluca Vagnani & Peizhong Liu, 2023. "Green innovation and the stock market value of heavily polluting firms: The role of environmental compliance costs and technological collaboration," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4938-4953, November.
    9. Iulie Aslaksen & Terje Synnestvedt, 2003. "Corporate environmental protection under uncertainty," Discussion Papers 355, Statistics Norway, Research Department.
    10. Sunderasan Srinivasan & Raj Singh, 2010. "The persistence of green goodwill," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 12(5), pages 825-837, October.
    11. Wong, Jin Boon & Zhang, Qin, 2022. "Stock market reactions to adverse ESG disclosure via media channels," The British Accounting Review, Elsevier, vol. 54(1).
    12. Horváthová, Eva, 2010. "Does environmental performance affect financial performance? A meta-analysis," Ecological Economics, Elsevier, vol. 70(1), pages 52-59, November.
    13. Hu, Zhenyu & Chang, Jui-Chin, 2022. "Does air pollution affect dividend policy," Finance Research Letters, Elsevier, vol. 49(C).
    14. Zhou, Zhifang & Han, Shangjie & Huang, Zhiying & Cheng, Xu, 2023. "Anti-corruption and corporate pollution mitigation: Evidence from China," Ecological Economics, Elsevier, vol. 208(C).
    15. Joël Houdet & Michel Trommetter & Jacques Weber, 2009. "Changing business perceptions regarding biodiversity: from impact mitigation towards new strategies and practices," Working Papers hal-00412875, HAL.
    16. Camélia Radu & Samaneh Maram, 2021. "The value relevance of reported carbon emissions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 347-377, June.
    17. Hannu Schadewitz & Mikael Niskala, 2010. "Communication via responsibility reporting and its effect on firm value in Finland," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(2), pages 96-106, March.
    18. Isabel Gallego‐Álvarez & Isabel M. García‐Sánchez & Cléber da Silva Vieira, 2014. "Climate Change and Financial Performance in Times of Crisis," Business Strategy and the Environment, Wiley Blackwell, vol. 23(6), pages 361-374, September.
    19. Sarkis, Joseph & Cordeiro, James J., 2001. "An empirical evaluation of environmental efficiencies and firm performance: Pollution prevention versus end-of-pipe practice," European Journal of Operational Research, Elsevier, vol. 135(1), pages 102-113, November.
    20. Bruce Domazlicky & William Weber, 2004. "Does Environmental Protection Lead to Slower Productivity Growth in the Chemical Industry?," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 28(3), pages 301-324, July.
    21. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
    22. Jiang, Yan & Luo, Le & Xu, JianFeng & Shao, XiaoRui, 2021. "The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
    23. Lanoie, Paul & Laplante, Benoit & Roy, Maite, 1998. "Can capital markets create incentives for pollution control?," Ecological Economics, Elsevier, vol. 26(1), pages 31-41, July.
    24. Iulie Aslaksen & Terje Synnestvedt, 2003. "Ethical investment and the incentives for corporate environmental protection and social responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 10(4), pages 212-223, December.
    25. Greg Filbeck & Raymond Gorman, 2004. "The Relationship between the Environmental and Financial Performance of Public Utilities," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 29(2), pages 137-157, October.
    26. Graham Gal & Orhan Akisik, 2020. "The impact of internal control, external assurance, and integrated reports on market value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1227-1240, May.
    27. Pierre-André Jouvet & Philippe Michel & Gilles Rotillon, 2004. "A theoretical measure of environmental efficiency," Cahiers de la Maison des Sciences Economiques v04011, Université Panthéon-Sorbonne (Paris 1).
    28. Chauhan, Yogesh & Kumar, Surya Bhushan, 2019. "The value relevance of nonfinancial disclosure: Evidence from foreign equity investment," Journal of Multinational Financial Management, Elsevier, vol. 52.
    29. Bose, Sudipta & Minnick, Kristina & Shams, Syed, 2021. "Does carbon risk matter for corporate acquisition decisions?," Journal of Corporate Finance, Elsevier, vol. 70(C).
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