The language of US corporate environmental disclosure

By Charles H. Cho, Robin W. Roberts, Dennis M. Patten. 2010

795 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/9990cd6bc1af6339098d04b25ed3a7ae1be5b346

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Citations in the corpus

The tone of business model disclosure: an impression management analysis of the integrated reports (2015, background): “Cho et al. (2010) investigate the language of US corporate environmental disclosure by focusing on the ‘‘optimism’’ of such disclosure.”
Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy (2017, background): “The financial reporting framework, which has developed over centuries, has three important characteristics (Ijiri 5 Cho et al. (2010) and Plumlee et al. (2014) are notable exceptions.”
A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies (2014, methodology): “1995; Stray 2008; Vuontisjärvi 2006), American (Bynum et al. 1997; Cho et al. 2010; Gamble et al. 1995; Patten 1991), or Australian or New Zealand research (Deegan and Gordon 1996; Hackston and Milne 1996).”
Disclosure effects, carbon emissions and corporate value (2014, background): “…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 on corporate websites (Cho and Roberts, 2010).”
The Role of CEO’s Personal Incentives in Driving Corporate Social Responsibility (2014, background): “…literature on corporate social and environmental performance (see, e.g., Waddock and Graves 1997; Johnson and Greening 1999; Hillman and Keim 2001) as well as in recent social and environmental accounting research (see, e.g., Cho et al. 2006; Cho and Patten 2007; Cho et al. 2010; Cho et al. 2012).”
Intellectual capital disclosure in integrated reporting: an impression management analysis (2015, background): “Dumay and Cai (2014) call for research analysing the ICD offered in the IR; the current study is an attempt to respond to this call and draws on the impression management (IM) framework (Brennan et al., 2009; Cho et al., 2010) to determine whether firms offer ICD to advance their corporate image, in”
Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019, neutral): “To capture these aspects, consistent with previous accounting studies (Cho et al., 2010; Davis & Tama-Sweet, 2012; Henry, 2008; Rogers, Van Buskirk, & Zechman, 2011; Sydserff & Weetman, 2002; Yuthas, Rogers, & Dillard, 2002), we use DICTION (version 7.”
Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports (2017, positive): “…strategy, similarly to the obfuscation strategies detected in narrative disclosures examined in financial accounting (cf. Merkl-Davies and Brennan, 2007) and sustainability/environmental reporting studies (e.g. Arena et al., 2015; Cho et al., 2010; Michelon et al., 2015; Plumlee et al., 2015).”