Discretionary Compliance with Mandatory Environmental Disclosures: Evidence from SEC Filings

By Gary F. Peters, Andrea M. Romi. 2013

135 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/0a5c71e6ad8743d0d104ed083c27dc6a2520fbe6

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Andrea M. Romi
2. Wendy Green

In Marketing

1. Andrea M. Romi

In Strategy and Management

1. Andrea M. Romi
2. Wendy Green

Citations in the corpus

• The international integrated reporting framework : key issues and future research opportunities (2014, background): “…paragraph 3.26 notes a firm should include negative matters voluntarily in this report, accounting research has shown that firms will disregard reporting requirements if they feel the information may harm stock prices, thus they may be less inclined to follow such a mandate (Peters and Romi 2013a).”
• The association between integrated reporting and firm valuation (2015, unknown): “Our paper is broadly consistent with the recent finding in Peters and Romi (2013) that managers exhibit discretionary compliance with mandatory disclosures.”