The Relations Among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equations Approach

By Sulaiman A. Al-Tuwaijri, Theodore E. Christensen, K. Hughes. 2004

2,033 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/1e56f1fc8e05fcfa2a8b2bf5e39381b11e3f442b

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Citations in the corpus

The concept of environmental performance and its measurement in empirical studies (2011, positive): “Al-Tuwaijri et al. (2004) operationalize EP by the recycling quota of toxic waste.”
Looking for evidence of the relationship between corporate social responsibility and corporate financial performance in an emerging market (2011, methodology): “The objective for the utilization of the technique is because throughout this procedure the researcher has to re-evaluate the quality of disclosing based on the three criteria of quantitative disclosing (Al-Tuwaijri et al., 2004).”
The Value Relevance of Reputation for Sustainability Leadership (2014, background): “…the majority of studies applying value relevance pertain to environmental performance, either disclosed by the firm itself or by an external party (Al-Tuwaijri et al. 2004; Barth and McNichols 1994; Clarkson et al. 2004; Cormier et al. 1993; Cormier and Magnan 1997, 2007; Hassel et al. 2005;…”
Corporate Environmental and Economic Performance of Japanese Manufacturing Firms: Empirical Study for Sustainable Development (2013, methodology): “Multiple regression analysis has been used to examine this relationship in the United States (Hart and Ahuja, 1996; Konar and Cohen, 2001; Al-Tuwaijri et al., 2004), the UK (Thomas, 2001), and Europe (Wagner et al., 2002).”
Experienced and Novice Investors: Does Environmental Information Influence Investment Allocation Decisions? (2008, background): “…with positive market reactions), while others have documented no reaction or even a negative market reaction to these types of disclosures (Belkaoui, 1976; Preston, 1978; Anderson and Frankle, 1980; Freedman and Jaggi, 1982; Al-Tuwaijri et al., 2004; Freedman and Patten, 2004; Murray et al., 2006).”
An empirical investigation of environmental performance and the market value of the firm (2010, positive): “particularly for large flrms (Patten 2002, Al-Tuwaijri, Christensen, and Hughes 2004 ).”
Retail Investors’ Perceptions of the Decision-Usefulness of Economic Performance, Governance and Corporate Social Responsibility Disclosures (2010, neutral): “Ball et al. (2000) argue that even if the CSR information is voluntarily audited, the disclosures are used to boost management rather than to increase corporate transparency.”
Disclosure effects, carbon emissions and corporate value (2014, background): “…existing studies conclude that there is a positive link between corporate financial performance and environmental disclosure in annual reports (Al-Tuwaijri et al., 2004; Cox and Douthett, 2009; Moneva and Cuellar, 2009; Cho et al., 2010), in sustainability reports (Dhaliwal et al., 2011), and…”
The Effect of Corporate Governance Elements on Corporate Social Responsibility (CSR) Disclosure: An Empirical Evidence from Listed Companies at KSE Pakistan (2015, background): “Al-Tuwaijri, Christensen and Hughes (2004) [53] examine that a page may contain an image that does not have information about CSR, whereas sentences and words may perhaps not take into account a graph or necessary table.”
CSR disclosure and financial performance revisited: A cross-country analysis (2018, methodology): “This approach has been questioned because disclosure may not be indicative of actual performance (Al-Tuwaijri et al., 2004; Rodrigue et al., 2013) or be applicable across different sample sets (Gray, 2006).”