On the public citation graph

From Corporate Emissions to Financial Statements: Understanding Accounting Conservatism in the Wake of Carbon Risks

https://doi.org/10.2139/ssrn.4777382
0 signed · 90 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/smj.1952openalex-extracted
Corporate governance and environmental performance: is there really a link?
inferredcites →https://doi.org/10.1007/s10551-014-2432-0openalex-extracted
Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports
inferredcites →https://doi.org/10.1007/s10551-016-3099-5openalex-extracted
Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance
inferredcites →https://doi.org/10.1007/s10551-016-3207-6openalex-extracted
Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing
inferredcites →https://doi.org/10.1007/s10551-017-3711-3openalex-extracted
Evidence on Whether Banks Consider Carbon Risk in Their Lending Decisions
inferredcites →https://doi.org/10.1007/s11142-005-1532-6openalex-extracted
Conditional and Unconditional Conservatism:Concepts and Modeling
inferredcites →https://doi.org/10.1007/s11142-005-1533-5openalex-extracted
Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling”
inferredcites →https://doi.org/10.1007/s11142-007-9060-1openalex-extracted
Accounting conservatism and corporate governance
inferredcites →https://doi.org/10.1007/s11142-010-9133-4openalex-extracted
Conditional conservatism and cost of capital
inferredcites →https://doi.org/10.1007/s11142-021-09611-xopenalex-extracted
The impact of carbon disclosure mandates on emissions and financial operating performance
inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-extracted
Theory of the firm: Managerial behavior, agency costs and ownership structure
inferredcites →https://doi.org/10.1016/j.aos.2018.08.001openalex-extracted
Accounting conservatism, business strategy, and ambiguity
inferredcites →https://doi.org/10.1016/j.bar.2014.01.002openalex-extracted
Gender diversity, board independence, environmental committee and greenhouse gas disclosure
inferredcites →https://doi.org/10.1016/j.bar.2017.01.001openalex-extracted
The effects of board characteristics and sustainable compensation policy on carbon performance of UK firms
inferredcites →https://doi.org/10.1016/j.bar.2020.100909openalex-extracted
Does the market value greenhouse gas emissions? Evidence from multi-country firm data
inferredcites →https://doi.org/10.1016/j.bar.2020.100922openalex-extracted
The curious case of Canadian corporate emissions valuation
inferredcites →https://doi.org/10.1016/j.bar.2020.100942openalex-extracted
Accounting Conservatism and Corporate Social Responsibility
inferredcites →https://doi.org/10.1016/j.emj.2007.07.008openalex-extracted
EU ETS and Investment Decisions:
inferredcites →https://doi.org/10.1016/j.enpol.2013.09.054openalex-extracted
Can we trust corporates GHG inventories? An investigation among Canada's large final emitters
inferredcites →https://doi.org/10.1016/j.jacceco.2007.06.002openalex-extracted
The contracting benefits of accounting conservatism to lenders and borrowers
inferredcites →https://doi.org/10.1016/j.jacceco.2009.08.002openalex-extracted
Estimation and empirical properties of a firm-year measure of accounting conservatism
inferredcites →https://doi.org/10.1016/j.jacceco.2011.06.004openalex-extracted
Institutional ownership and conservatism
inferredcites →https://doi.org/10.1016/j.jacceco.2011.06.005openalex-extracted
Corporate governance and the information environment: Evidence from state antitakeover laws
inferredcites →https://doi.org/10.1016/j.jacceco.2023.101640openalex-extracted
Institutional investors, climate disclosure, and carbon emissions
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2007.05.003openalex-extracted
Does good corporate governance reduce information asymmetry around quarterly earnings announcements?
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2007.11.001openalex-extracted
The impact of corporate governance on Internet financial reporting
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2018.04.003openalex-extracted
Halo effect or fallen angel effect? Firm value consequences of greenhouse gas emissions and reputation for corporate social responsibility
inferredcites →https://doi.org/10.1016/j.jbankfin.2018.09.015openalex-extracted
Does carbon risk matter in firm dividend policy? Evidence from a quasi-natural experiment in an imputation environment
inferredcites →https://doi.org/10.1016/j.jbusres.2010.12.004openalex-extracted
Institutional investors, shareholder activism, and earnings management
inferredcites →https://doi.org/10.1016/j.jcorpfin.2021.102058openalex-extracted
Does carbon risk matter for corporate acquisition decisions?
inferredcites →https://doi.org/10.1016/j.jenvman.2021.112581openalex-extracted
A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance
inferredcites →https://doi.org/10.1016/j.jfineco.2006.09.005openalex-extracted
Monitoring: Which institutions matter?
inferredcites →https://doi.org/10.1016/j.jfineco.2007.07.003openalex-extracted
The Colors of Investors' Money: The Role of Institutional Investors Around the World
inferredcites →https://doi.org/10.1016/j.jfineco.2021.05.008openalex-extracted
Do Investors Care about Carbon Risk?
inferredcites →https://doi.org/10.1016/s0165-4101(00)00012-4openalex-extracted
The effect of international institutional factors on properties of accounting earnings
inferredcites →https://doi.org/10.1016/s0165-4101(01)00018-0openalex-extracted
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
inferredcites →https://doi.org/10.1016/s0165-4101(97)00014-1openalex-extracted
The conservatism principle and the asymmetric timeliness of earnings1
inferredcites →https://doi.org/10.1016/s0304-405x(03)00121-1openalex-extracted
Earnings management and investor protection: an international comparison
inferredcites →https://doi.org/10.1016/s0890-8389(03)00014-3openalex-extracted
On the association between institutional ownership and aggressive corporate earnings management in Australia
inferredcites →https://doi.org/10.1017/s0022109016000910openalex-extracted
Social Screens and Systematic Investor Boycott Risk
inferredcites →https://doi.org/10.1057/s41267-017-0125-5openalex-extracted
The impact of climate risk on firm performance and financing choices: An international comparison
inferredcites →https://doi.org/10.1080/02646811.2018.1502240openalex-extracted
Are fossil fuel firms informing investors well enough about the risks of climate change?
inferredcites →https://doi.org/10.1080/09638180.2014.927782openalex-extracted
The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme
inferredcites →https://doi.org/10.1080/09638180.2018.1534600openalex-extracted
Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting
inferredcites →https://doi.org/10.1080/09638180.2020.1760117openalex-extracted
Political Uncertainty and Accounting Conservatism
inferredcites →https://doi.org/10.1080/09638180802489121openalex-extracted
Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure
inferredcites →https://doi.org/10.1080/09638180802489162openalex-extracted
Carbon Trading: Accounting and Reporting Issues
inferredcites →https://doi.org/10.1086/467037openalex-extracted
Separation of Ownership and Control
inferredcites →https://doi.org/10.1093/rfs/hhz079openalex-extracted
Corporate Governance and Pollution Externalities of Public and Private Firms
inferredcites →https://doi.org/10.1093/rfs/hhz137openalex-extracted
The Importance of Climate Risks for Institutional Investors
inferredcites →https://doi.org/10.1111/1911-3846.12112openalex-extracted
Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence
inferredcites →https://doi.org/10.1111/1911-3846.12237openalex-extracted
Conditional Conservatism and Debt versus Equity Financing
inferredcites →https://doi.org/10.1111/1911-3846.12298openalex-extracted
The Relevance to Investors of Greenhouse Gas Emission Disclosures
inferredcites →https://doi.org/10.1111/abac.12006openalex-extracted
The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS )
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00309.xopenalex-extracted
On the Value Relevance of Asymmetric Financial Reporting Policies
inferredcites →https://doi.org/10.1111/j.1530-9290.2008.00066.xopenalex-extracted
Corporate Carbon Performance Indicators
inferredcites →https://doi.org/10.1111/j.1530-9290.2010.00239.xopenalex-extracted
Corporate Carbon Performance Indicators Revisited
inferredcites →https://doi.org/10.1111/j.1540-6261.1968.tb00843.xopenalex-extracted
FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
inferredcites →https://doi.org/10.1111/j.1745-6622.2011.00357.xopenalex-extracted
Market Interest in Nonfinancial Information
inferredcites →https://doi.org/10.1111/jbfa.12217openalex-extracted
Climate Change and Asset Prices: Are Corporate Carbon Disclosure and Performance Priced Appropriately?
inferredcites →https://doi.org/10.1111/jbfa.12246openalex-extracted
Corporate Lobbying, Visibility and Accounting Conservatism
inferredcites →https://doi.org/10.1126/science.1142920openalex-extracted
Climate Change: Risk, Ethics, and the Stern Review
inferredcites →https://doi.org/10.1177/0007650305281939openalex-extracted
Measurement of Corporate Social Action
inferredcites →https://doi.org/10.1177/0007650316648671openalex-extracted
What Have Firms Been Doing? Exploring What KLD Data Report About Firms’ Corporate Social Performance in the Period 2000-2010
inferredcites →https://doi.org/10.1177/0312896211423945openalex-extracted
Institutional investor influence on global climate change disclosure practices
inferredcites →https://doi.org/10.1177/0312896217709328openalex-extracted
Carbon risk and firm performance: Evidence from a quasi-natural experiment
inferredcites →https://doi.org/10.1177/1086026617705282openalex-extracted
The Factors Motivating Voluntary Disclosure of Carbon Information: Evidence Based on Italian Listed Companies
inferredcites →https://doi.org/10.2139/ssrn.1735555openalex-extracted
The Relevance to Investors of Greenhouse Gas Emission Disclosures
inferredcites →https://doi.org/10.2139/ssrn.176989openalex-extracted
The Effect of International Institutional Factors on Properties of Accounting Earnings
inferredcites →https://doi.org/10.2139/ssrn.2291352openalex-extracted
The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis
inferredcites →https://doi.org/10.2139/ssrn.258514openalex-extracted
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
inferredcites →https://doi.org/10.2139/ssrn.2994336openalex-extracted
The Influence of Country-Level Religiosity on Accounting Conservatism
inferredcites →https://doi.org/10.2139/ssrn.3533409openalex-extracted
Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?
inferredcites →https://doi.org/10.2139/ssrn.3628124openalex-extracted
The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance
inferredcites →https://doi.org/10.2307/1912352openalex-extracted
Sample Selection Bias as a Specification Error
inferredcites →https://doi.org/10.2308/accr-10195openalex-extracted
Selection Models in Accounting Research
inferredcites →https://doi.org/10.2308/accr-10218openalex-extracted
Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure
inferredcites →https://doi.org/10.2308/accr-50629openalex-extracted
Firm-Value Effects of Carbon Emissions and Carbon Disclosures
inferredcites →https://doi.org/10.2308/accr-51307openalex-extracted
The Effect of Target Difficulty on Target Completion: The Case of Reducing Carbon Emissions
inferredcites →https://doi.org/10.2308/accr-51449openalex-extracted
Propensity Score Matching in Accounting Research
inferredcites →https://doi.org/10.2308/accr.2002.77.4.867openalex-extracted
The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs
inferredcites →https://doi.org/10.2308/accr.2007.82.1.65openalex-extracted
Measuring Reporting Conservatism
inferredcites →https://doi.org/10.2308/accr.2008.83.2.447openalex-extracted
The Information Role of Conservatism
inferredcites →https://doi.org/10.2308/accr.2009.84.3.937openalex-extracted
Assurance on Sustainability Reports: An International Comparison
inferredcites →https://doi.org/10.2308/aud.2004.23.2.105openalex-extracted
Board of Director Characteristics, Institutional Ownership, and Fraud: Evidence from Australia
inferredcites →https://doi.org/10.2308/tar-4500569openalex-extracted
Towards a Positive Theory of the Determination of Accounting Standards.
inferredcites →https://doi.org/10.4324/9780203888469-65openalex-extracted
UNITED NATIONS FRAMEWORK CONVENTION ON CLIMATE CHANGE (UNFCCC)
inferredcites →https://doi.org/10.2308/acch-50431openalex-snapshot
The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis
inferredcites →https://doi.org/10.2308/horizons-18-111openalex-snapshot
Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?
inferredcites →https://doi.org/10.2308/jiar-52270openalex-snapshot
The Influence of Country-Level Religiosity on Accounting Conservatism
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.