Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

By P. Schreck. 2013

1,708 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3567d53bd95058e55e87b6b5b14ec54414c1b614

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Citations in the corpus

Market Reaction to Mandatory Nonfinancial Disclosure (2019, neutral): “First, prior research provides evidence that voluntary nonfinancial disclosure has economic effects (Dhaliwal et al. 2011, 2012; Cheng et al. 2014) and that investors seek nonfinancial data (Eccles et al. 2011).”
Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature (2014, background): “Dhaliwal et al. (2012) have”
Monitors or Predators: The Influence of Institutional Investors on Sell-side Analysts (2013, positive): “We construct the model following Dhaliwal et al. (2012)”
Firms’ earnings smoothing, corporate social responsibility, and valuation (2015, background): “policies, and product strategies contributes substantially to reducing firms’ cost of equity, and Dhaliwal et al. (2012) find that the CSR disclosures increase earnings informativeness to financial analysts.”
The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China (2017, positive): “…from China, Journal of Accounting and Economics (2017), https://doi.org/10.1016/j.jacceco.2017.11.009 Second, our study complements prior literature that documents the benefit of voluntary CSR disclosure on the cost of equity capital and information environments ( Dhaliwal et al., 2011, 2012 ).”
Corporate social responsibility engagement and firm performance in Asia Pacific: The role of enterprise risk management (2019, background): “Prior studies have shown that better CSR performance reduces the risk level of a firm (Chen, Hung, & Lee, 2018; Cheng et al., 2012; Dhaliwal et al., 2012; Zhang et al., 2015).”
The international integrated reporting framework : key issues and future research opportunities (2014, background): “While this additional information has been shown to be value-relevant (Clarkson et al. 2004; Dhaliwal et al. 2011, 2012) the extent of reported nonfinancial information included in such reports is often overwhelming in quantity, with sustainability reports reaching up to 200 pages in length (KPMG…”
ESG practices and the cost of debt: Evidence from EU countries (2019, methodology): “Moreover, our study uses a combined proxy for country sustainability characteristics ( Stake ) developed by Dhaliwal et al. (2012) to measure the legal and social norms of different countries.”
Impact of disclosure and assurance quality of corporate sustainability reports on access to finance (2019, methodology): “We selected our controls after a careful review of the literature (see for comparison, Dhaliwal et al., 2012; Cheng et al., 2014; Hartojo & Jo, 2015).”