메뉴 건너뛰기




Volumn 32, Issue 5, 2013, Pages 410-431

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

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84882916043     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2013.06.008     Document Type: Article
Times cited : (457)

References (27)
  • 1
    • 0031184823 scopus 로고    scopus 로고
    • Disclosure level and the cost of equity capital
    • Botosan C. Disclosure level and the cost of equity capital. The Accounting Review 1997, 72:323-349.
    • (1997) The Accounting Review , vol.72 , pp. 323-349
    • Botosan, C.1
  • 2
    • 13844266630 scopus 로고    scopus 로고
    • Assessing Alternative Proxies for the Expected Risk Premium
    • Botosan C., Plumlee M. Assessing Alternative Proxies for the Expected Risk Premium. The Accounting Review 2005, 80:21-53.
    • (2005) The Accounting Review , vol.80 , pp. 21-53
    • Botosan, C.1    Plumlee, M.2
  • 3
    • 80055017454 scopus 로고    scopus 로고
    • The relation between expected returns, realized returns, and firm risk characteristics
    • Botosan C., Plumlee M., Wen H. The relation between expected returns, realized returns, and firm risk characteristics. Contemporary Accounting Research 2011, 28(4):1085-1122.
    • (2011) Contemporary Accounting Research , vol.28 , Issue.4 , pp. 1085-1122
    • Botosan, C.1    Plumlee, M.2    Wen, H.3
  • 5
    • 41149174352 scopus 로고    scopus 로고
    • Revising the relation between environmental performance and environmental disclosure: an empirical analysis
    • Clarkson P., Li Y., Richardson G., Vasvari F. Revising the relation between environmental performance and environmental disclosure: an empirical analysis. Accounting, Organizations, and Society 2008, 33:303-327.
    • (2008) Accounting, Organizations, and Society , vol.33 , pp. 303-327
    • Clarkson, P.1    Li, Y.2    Richardson, G.3    Vasvari, F.4
  • 6
    • 2442676388 scopus 로고    scopus 로고
    • The market valuation of environmental expenditures by pulp and paper companies
    • Clarkson P., Li Y., Richardson G. The market valuation of environmental expenditures by pulp and paper companies. The Accounting Review 2004, 79:329-353.
    • (2004) The Accounting Review , vol.79 , pp. 329-353
    • Clarkson, P.1    Li, Y.2    Richardson, G.3
  • 7
    • 0031507615 scopus 로고    scopus 로고
    • Management forecasts and information asymmetry: an examination of bid-ask spreads
    • Coller M., Yohn T. Management forecasts and information asymmetry: an examination of bid-ask spreads. Journal of Accounting Research 1997, 35(2):181-191.
    • (1997) Journal of Accounting Research , vol.35 , Issue.2 , pp. 181-191
    • Coller, M.1    Yohn, T.2
  • 8
    • 0031498152 scopus 로고    scopus 로고
    • Changes in the value-relevance of earnings and book value over the past forty years
    • Collins D., Maydew E., Weiss I. Changes in the value-relevance of earnings and book value over the past forty years. Journal of Accounting and Economics 1997, 24:39-67.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 39-67
    • Collins, D.1    Maydew, E.2    Weiss, I.3
  • 10
    • 0027738974 scopus 로고
    • The impact of corporate pollution on market valuation: some empirical evidence
    • Cormier D., Magnan M., Morard B. The impact of corporate pollution on market valuation: some empirical evidence. Ecological Economics 1993, 8:135-155.
    • (1993) Ecological Economics , vol.8 , pp. 135-155
    • Cormier, D.1    Magnan, M.2    Morard, B.3
  • 11
    • 0031161248 scopus 로고    scopus 로고
    • Investors' assessment of implicit environmental liabilities: an empirical investigation
    • Cormier D., Magnan M. Investors' assessment of implicit environmental liabilities: an empirical investigation. Journal of Accounting and Public Policy 1997, 16:215-241.
    • (1997) Journal of Accounting and Public Policy , vol.16 , pp. 215-241
    • Cormier, D.1    Magnan, M.2
  • 12
    • 84882832719 scopus 로고    scopus 로고
    • The effect of disclosure on the pay-performance relation. forthcoming, Journal of Accounting and Public Policy.
    • De Franco, G., Hope, O., Larocque, S., 2012. The effect of disclosure on the pay-performance relation. forthcoming, Journal of Accounting and Public Policy.
    • (2012)
    • De Franco, G.1    Hope, O.2    Larocque, S.3
  • 13
    • 79952658642 scopus 로고    scopus 로고
    • Voluntary non-financial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting
    • Dhaliwal D., Li O., Tsang A., Yang G. Voluntary non-financial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review 2011, 86(1):59-100.
    • (2011) The Accounting Review , vol.86 , Issue.1 , pp. 59-100
    • Dhaliwal, D.1    Li, O.2    Tsang, A.3    Yang, G.4
  • 14
    • 1342330573 scopus 로고    scopus 로고
    • PE ratios, PEG ratios, and estimating the implied expected rate of returns on equity capital
    • Easton P. PE ratios, PEG ratios, and estimating the implied expected rate of returns on equity capital. The Accounting Review 2004, 79:73-95.
    • (2004) The Accounting Review , vol.79 , pp. 73-95
    • Easton, P.1
  • 15
    • 0000125534 scopus 로고
    • Sample selection bias as a specification error
    • Heckman J. Sample selection bias as a specification error. Econometrica 1979, 47(1):153-162.
    • (1979) Econometrica , vol.47 , Issue.1 , pp. 153-162
    • Heckman, J.1
  • 17
    • 0034336790 scopus 로고    scopus 로고
    • The value relevance of non-financial measures of air pollution in the electric industry. The Accounting Review (April), 209-228.
    • Hughes, K., 2000. The value relevance of non-financial measures of air pollution in the electric industry. The Accounting Review (April), 209-228.
    • (2000)
    • Hughes, K.1
  • 18
    • 0035659111 scopus 로고    scopus 로고
    • Does it really pay to be green? An empirical study of firm environmental and financial performance
    • King A., Lenox M. Does it really pay to be green? An empirical study of firm environmental and financial performance. The Journal of Industrial Ecology 2001, 5(1):105-116.
    • (2001) The Journal of Industrial Ecology , vol.5 , Issue.1 , pp. 105-116
    • King, A.1    Lenox, M.2
  • 19
    • 84882922302 scopus 로고    scopus 로고
    • Analysts' Earnings Forecast Errors and Cost of Equity Capital Estimates. forthcoming, Review of Accounting Studies.
    • Larocque, S., 2012. Analysts' Earnings Forecast Errors and Cost of Equity Capital Estimates. forthcoming, Review of Accounting Studies.
    • (2012)
    • Larocque, S.1
  • 20
    • 0345783568 scopus 로고    scopus 로고
    • Voluntary disclosure, information asymmetry, and insider selling through secondary equity offerings
    • Marquardt C., Wiedman C. Voluntary disclosure, information asymmetry, and insider selling through secondary equity offerings. Contemporary Accounting Research 1998, 15(4):505-537.
    • (1998) Contemporary Accounting Research , vol.15 , Issue.4 , pp. 505-537
    • Marquardt, C.1    Wiedman, C.2
  • 21
    • 84984180909 scopus 로고
    • Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research (Spring)
    • Ohlson, J., 1995. Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research (Spring), 661-687.
    • (1995) , pp. 661-687
    • Ohlson, J.1
  • 24
    • 59749106539 scopus 로고    scopus 로고
    • Shareholder litigation and changes in disclosure behavior
    • Rogers J., Van Buskirk A. Shareholder litigation and changes in disclosure behavior. Journal of Accounting and Economics 2009, 47(1/2):136-156.
    • (2009) Journal of Accounting and Economics , vol.47 , Issue.1-2 , pp. 136-156
    • Rogers, J.1    Van Buskirk, A.2
  • 25
    • 0035486086 scopus 로고    scopus 로고
    • Social disclosure, financial disclosure and the cost of equity capital
    • Richardson A., Welker M. Social disclosure, financial disclosure and the cost of equity capital. Accounting, Organizations and Society 2001, 26:597-616.
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 597-616
    • Richardson, A.1    Welker, M.2
  • 26
    • 44149116527 scopus 로고    scopus 로고
    • Environmental Risk Management and the Cost of Capital
    • Sharfman M., Fernando C. Environmental Risk Management and the Cost of Capital. Strategic Management Journal 2008, 29:569-592.
    • (2008) Strategic Management Journal , vol.29 , pp. 569-592
    • Sharfman, M.1    Fernando, C.2
  • 27
    • 84882812263 scopus 로고    scopus 로고
    • World Business Council for Sustainable Development and UNEP Finance Initiative
    • Key insights for companies and investors. Report from an international workshop series of the WBCSD and UNEP FI, Translating ESG into sustainable business value
    • World Business Council for Sustainable Development and UNEP Finance Initiative 2010 March 2010, Key insights for companies and investors. Report from an international workshop series of the WBCSD and UNEP FI, Translating ESG into sustainable business value.
    • (2010) 2010


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.