The revisited contribution of environmental reporting to investors' valuation of a firm's earnings: An international perspective
By Denis Cormier, Michel Magnan. 2007
360 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/8958524e93164fd88026f2e77814497e80523a8c
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Teresa Eugénio
- Carmelo Reverte
- Diogenis Baboukardos
- Lin Lefen
- Sohail Ahmad Javeed
- Lawrence Loh
- Thomas Thomas
- Yu Wang
In Strategy and Management
- Carmelo Reverte
- Diogenis Baboukardos
- I. Lourenço
- José Dias Curto
- Teresa Eugénio
- Ionica Oncioiu
- Lin Lefen
- Sohail Ahmad Javeed
Citations in the corpus
- The Value Relevance of Reputation for Sustainability Leadership (2014, background): “The findings of some of these prior studies indicate that the interaction between social reporting, financial statement information and firm stock market value is conditioned by the reporting context that firms face (Cormier and Magnan 2007; Carnevale et al. 2012).”
- Value Relevance of Accounting Information Under an Integrated Reporting Approach: A Research Note (2016, background): “Voluntary sustainability reporting may affect our results since it has been found to have an impact on a firm’s market valuation (Berthelot et al., 2012; Schadewitz & Niskala, 2010) and on the value relevance of accounting numbers (Cormier and Magnan, 2007; Hughes, 2000).”
- Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms (2014, background): “In the literature related to corporate sustainability, the majority of studies applying value relevance(3) methodology pertain to environmental issues (AlTuwaijri et al. 2004; Hassel et al. 2005; Cormier and Magnan 2007; Moneva and Cuellar 2009; Clarkson et al. 2013).”
- Sustainability Reporting and Firm Value: Evidence from Singapore-Listed Companies (2017, background): “Furthermore, the results of Cormier and Magnan’s [14] paper are also contradictory.”
- Impact of Sustainability Reporting and Inadequate Management of ESG Factors on Corporate Performance and Sustainable Growth (2020, background): “Cormier and Magnan [65] studied French, Canadian, and German companies and argued that environmental reporting had a significant moderating effect on the market valuation of German companies, but not on Canadian or French companies.”
- How Does the Market Value Corporate Sustainability Performance? (2011, background): “Cormier and Magnan (2007) suggest that national institutional contexts are relevant when assessing the stock market value relevance of financial and non-financial performance measures.”