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Revisiting the Relation Between Environmental Performance and Environmental Disclosure: An Empirical Analysis
Previous empirical evidence provides mixed results on the relationship between corporate environmental performance and the level of environmental disclosures. We revisit this relation by testingExpand
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Does it Really Pay to be Green? Determinants and Consequences of Proactive Environmental Strategies
This study examines what factors affect firms' decisions to adopt a proactive environmental strategy and whether pursuing proactive environmental strategies leads to improved financial performance.Expand
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The relevance of environmental disclosures: Are such disclosures incrementally informative? ☆
Abstract Establishing the information content of transparent voluntary environmental disclosures and the source of this information content is of fundamental importance for corporate socialExpand
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Revisiting the Relation between Environmental Performance and Environmental Disclosure: An Empirical Analysis
Previous empirical evidence provided mixed results on the relationship between corporate environmental performance and environmental disclosures. We revisit this relation by testing economics basedExpand
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An Information Interpretation of Financial Analyst Superiority in Forecasting Earnings
This paper develops and tests an information-based model for conditions under which analysts earnings forecasts are likely to be more accurate than forecasts of time-series models. Three informationExpand
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Revisiting the Relation between Environmental Performance and Environmental Disclosure: An Empirical Analysis
Previous empirical evidence provided mixed results on the relationship between corporate environmental performance and environmental disclosures. We revisit this relation by testing economics basedExpand
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The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies
The objective of this study is to examine the market valuation of environmental capital expenditure investment related to pollution abatement in the pulp and paper industry. The total environmentalExpand
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The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings
In this study, we investigate the impact of IFRS adoption in Europe and Australia on the relevance of book value and earnings for equity valuation. Using a sample of 3488 firms that initially adoptedExpand
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The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports
In this study, we appeal to theories advanced by Darrough and Stoughton (1990) to enhance our understanding of why some firms may voluntarily include directional forecasts in their annual reportsExpand
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Evidence That Management Discussion and Analysis (MD&A) is a Part of a Firm's Overall Disclosure Package*
The objective of this study is to investigate the role, if any, that management discussion and analysis (MD&A) plays in a firm's disclosure package. First, we present evidence regarding theExpand
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