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

https://doi.org/10.2139/ssrn.5366687
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Outgoing claims: the papers this work cites, builds on, or argues with.

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Accounting conservatism and corporate governance
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The law and economics of self-dealing
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The consequences to managers for financial misrepresentation
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The Colors of Investors' Money: The Role of Institutional Investors Around the World
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Do Investors Care about Carbon Risk?
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The conservatism principle and the asymmetric timeliness of earnings1
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Earnings management and investor protection: an international comparison
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The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme
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Political Uncertainty and Accounting Conservatism
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Corporate Governance and Pollution Externalities of Public and Private Firms
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Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence
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Conditional Conservatism and Debt versus Equity Financing
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The Relevance to Investors of Greenhouse Gas Emission Disclosures
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The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS )
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Securities class actions and conditional conservatism: Evidence from two legal events
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Does managerial ability matter for corporate climate change disclosures?
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Managerial Ownership and Accounting Conservatism
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Corporate Carbon Performance Indicators Revisited
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FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
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Market Interest in Nonfinancial Information
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Corporate Lobbying, Visibility and Accounting Conservatism
inferredcites →https://doi.org/10.1111/jbfa.12841openalex-snapshot
Does a Customer Focus Influence Firms’ Climate‐Change Reporting Decisions? The Role of Market‐Driven Corporate Culture
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Does Carbon Risk Influence Stock Price Crash Risk? International Evidence
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Global Pricing of Carbon‐Transition Risk
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Climate Change: Risk, Ethics, and the Stern Review
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Institutional investor influence on global climate change disclosure practices
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The Factors Motivating Voluntary Disclosure of Carbon Information: Evidence Based on Italian Listed Companies
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A Survey of Weak Instruments and Weak Identification in Generalized Method of Moments
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The Relevance to Investors of Greenhouse Gas Emission Disclosures
inferredcites →https://doi.org/10.2139/ssrn.176989openalex-snapshot
The Effect of International Institutional Factors on Properties of Accounting Earnings
inferredcites →https://doi.org/10.2139/ssrn.258514openalex-snapshot
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
inferredcites →https://doi.org/10.2139/ssrn.3628124openalex-snapshot
The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance
inferredcites →https://doi.org/10.2307/1912352openalex-snapshot
Sample Selection Bias as a Specification Error
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The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis
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Conservative Reporting and Securities Class Action Lawsuits
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Selection Models in Accounting Research
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Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure
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Firm-Value Effects of Carbon Emissions and Carbon Disclosures
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Propensity Score Matching in Accounting Research
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The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs
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Measuring Reporting Conservatism
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Board of Director Characteristics, Institutional Ownership, and Fraud: Evidence from Australia
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Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?
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