Firm-Value Effects of Carbon Emissions and Carbon Disclosures

By E. M. Matsumura, Rachna Prakash, Sandra C. Vera-Muñoz. 2014

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Carbon risk and corporate capital structure (2020, neutral): “and changes in other climate-related developments (Matsumura et al. (2013)).”
Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights. (2018, background): “The coefficient on CED(-1) is positive and significant in the full and developing country samples, consistent with results from Freedman and Patten (2004), Clarkson et al.”
The valuation relevance of environmental performance revisited: The moderating role of environmental provisions (2017, methodology): “The first one [Model (vi)] is the balance sheet valuation model (Barth & McNichols, 1994; Campbell et al., 2003; Matsumura et al., 2014), which relates share prices (PR) to total assets per share (TAS), total liabilities per share (TLS) and earnings per share (EPS).”
Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project (2015, background): “Recent studies provide evidence that voluntary disclosure of GHG emission levels to the CDP is value relevant for investors (Griffin et al. 2010; Matsumura et al. 2014).”