Reference health
‘Mere Puffery’ or Credible Disclosure? The Real Effects of Adopting Voluntary ESG Disclosure Standards
27/27 checkable references clean · checked 2026-08-05
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
13 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 27 checked references that resolve
resolves10.2308/accr-10157
Investor Competition over Information and the Pricing of Information Asymmetry
resolves10.1016/j.jacceco.2010.10.003
The financial reporting environment: Review of the recent literature
resolves10.1016/j.jacceco.2020.101344
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review
resolves10.2308/TAR-2019-0506
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings
resolves10.1016/j.jacceco.2023.101640
Institutional investors, climate disclosure, and carbon emissions
resolves10.2307/2491359
Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads
resolves10.1016/S0278-4254(02)00085-6
Environmental reporting management: a continental European perspective
resolves10.2308/accr.00000005
Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
resolves10.1016/j.jacceco.2023.101645
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”
resolves10.1111/1475-679X.12109
A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
resolves10.1111/1475-679X.12115
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
resolves10.1007/s11142-021-09603-x
A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters
resolves10.2308/accr.2004.79.4.1119
The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices
resolves10.1111/j.1475-679X.2011.00401.x
Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
The 13 references without a DOI — listed, not checked
no DOI — not checkedref9
no DOI — not checkedAccounting information and bid-ask spreads
no DOI — not checkedMandatory CSR and sustainability reporting: economic analysis and literature review
no DOI — not checkedref20
no DOI — not checkedref21
no DOI — not checkedref22
no DOI — not checkedESG assurance in the United States
no DOI — not checkedDo sustainability reports contain financially material information?
no DOI — not checkedref30
no DOI — not checkedPeer effects in corporate disclosure decisions
no DOI — not checkedPrivate climate change reporting: An emerging discourse of risk and opportunity? Accounting
no DOI — not checkedref39
no DOI — not checkedref40
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