Hoepner, Andreas G. F.; Korca, Blerita; Schiemann, Frank - 2023
Firms can disclose social information via different channels such as SEC filings, stand-alone sustainability reports … disclosure of social issues via SEC filings is related to increased idiosyncratic firm risk, while this is not the case for the … literature. The SEC filing effect is robust for downside idiosyncratic risk measures, the separation of social disclosure into …