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Shareholder Activism and Voluntary Disclosure Initiation : The Case of Political Spending

Baloria, Vishal P. - 2018

Demand for disclosures on environmental, social and governance (ESG) issues has increased dramatically. Using corporate political spending disclosures as our setting, we conduct a detailed inquiry of 541 political spending-related shareholder proposals from 2004 to 2012 to highlight the role of...

Persistent link: https://www.econbiz.de/10012916137

Shareholder Activism and Voluntary Disclosure Initiation : The Case of Political Spending

Baloria, Vishal P. - 2017

Persistent link: https://www.econbiz.de/10012975212

Stakeholder perceptions of risk in mandatory corporate responsibility disclosure

Baudot, Lisa; Huang, Zhongwei; Wallace, Dana - In: Journal of business ethics : JBE 172 (2021) 1, pp. 151-174

Persistent link: https://www.econbiz.de/10012589081

Corporate Environmental Financial Reporting and Financial Markets

Cho, Charles H.; Patten, Dennis M.; Roberts, Robin W. - In: The Oxford handbook of business and the natural environment. 2012

Persistent link: https://www.econbiz.de/10012885276

How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting

Bouten, Lies - 2012

Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants underlying the company's decision to disclose and the disclosure level are the same. This paper addresses the influence of this assumption on: (i) the operationalization of the...

Persistent link: https://www.econbiz.de/10013108789

Corporate environmental financial reporting and financial markets

Cho, Charles H.; Patten, Dennis M.; Roberts, Robin W. - In: The Oxford handbook of business and the natural environment, (pp. 444-461). 2012

Persistent link: https://www.econbiz.de/10009387471

Deficiencies in the code of conduct : the AICPA rhetoric surrounding the tax return preparation outsourcing disclosure rules

Desai, Renu; Roberts, Robin - In: Journal of business ethics : JOBE 114 (2013) 3, pp. 457-471

Persistent link: https://www.econbiz.de/10009772871

How a two-step approach discloses different determinants of voluntary social and environmental reporting

Bouten, Lies; Everaert, Patricia; Roberts, Robin W. - In: Journal of business finance & accounting : JBFA 39 (2012) 5/6, pp. 567-605

Persistent link: https://www.econbiz.de/10009575829

The politics of environmental disclosure regulation in the chemical and petroleum industries: evidence from the Emergency Planning and Community Right-to-Know Act of 1986

Cho, Charles H.; Chen, Jennifer C.; Roberts, Robin W. - In: Critical perspectives on accounting : an international … 19 (2008) 4, pp. 450-465

Persistent link: https://www.econbiz.de/10003736498

Using CSR disclosure quality to develop social resilience to exogenous shocks : a test of investor perceptions

Zahller, Kimberly A.; Arnold, Vicky; Roberts, Robin W. - In: Behavioral research in accounting 27 (2015) 2, pp. 155-177

Persistent link: https://www.econbiz.de/10011413140