Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research

By Ronald P. Guidry, Dennis M. Patten. 2012

165 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/89bdf4ec97015edc9c50f889f9dd09c7371f1706

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. Geoffrey Frost
2. Cornelia Beck
3. Stewart Jones

In Strategy and Management

1. Geoffrey Frost
2. Cornelia Beck
3. Stewart Jones

Citations in the corpus

• CSR disclosure and financial performance revisited: A cross-country analysis (2018, result): “Some studies have shown a negative relationship between CSR disclosure and CSR performance (Cho and Patten, 2007; Guidry and Patten, 2012), supporting the thesis that CSR reporting is a tool to manage impressions of stakeholders (Aerts, 2005; Duff, 2017).”
• Disclosure on the Sustainable Development Goals – Evidence from Europe (2021, unknown): “Finally, Guidry and Patten (2012) argue that the inclusion of financial control variables in empirical models explaining voluntary non-financial disclosure primarily relies on arguments from voluntary disclosure theory.”