Environmental disclosures and share prices—a discussion about efforts to study this relationship

By C. Deegan. 2004

122 citations recorded by the source corpus.

This edition ofAccounting Forumincludes two articles that consider the relationship between environmental performance information and share prices. The papers by Freedman and Patten (2004) , and byLorraine, Collison and Power (2004) , respectively, embrace the methodology inherent within capital market research. It is in regard to these papers that the editor ofAccounting Forumhas kindly asked me to contribute some comments. Some of my comments relate to the papers themselves, and the methodology they employ. Some other comments are made about the demand for social and environmental information by ‘the market’ and other interested stakeholders, and how this demand has appeared to change across time. Specifically, the issues that I discuss relate to:

Subfields: Management Information Systems, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3c6449a91395444500675007c4364b7a24057048

How researchers see this paper

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

In Management Information Systems

1. V. Tauringana
2. Lyton Chithambo

In Marketing

1. V. Tauringana
2. Lyton Chithambo

In Strategy and Management

1. V. Tauringana
2. Lyton Chithambo
3. A. Gerged

Citations in the corpus

• The effect of DEFRA guidance on greenhouse gas (2014, background): “In contrast with the GHG disclosure indexes used by most extant research (e.g. Freedman & Jaggi, 2005; Liao et al., 2014; Peters & Romi, 2012; Rankin et al., 2011; Stanny, 2011) which are mostly based on only one set of GHG disclosure guidance e i.e. the Global Reporting Initiative (GRI, 2006) e or ”