研究论文
The real effects of risk disclosures: evidence from climate change reporting in 10-Ks
Jeong‐Bon Kim, Chong Wang, Feng Wu
City University of Hong Kong Hong Kong Polytechnic University Lingnan University
来源Review of Accounting Studies
年份2022
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学术脉络
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经济 / 管理Corporate Social Responsibility Reporting
Auditing, Earnings Management, Governance · Accounting and Financial Management
参考文献 43
An Inconvenient Risk: Climate Change Disclosure and the Burden on Corporations
被引 11Camden D. Burton · bepress Legal Repository · 2010
SEC Climate Change Disclosure Guidance: An Overview and Congressional Concerns
被引 9Gary Shorter · University of North Texas Digital Library (University of North Texas) · 2012
Communicating the risks of global warming: American risk perceptions, affective images, and interpretive communities
被引 185Anthony Leiserowitz · Cambridge University Press eBooks · 2007
此处列出前 3 条
引用本文 120
Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda
被引 179Maximilian Hettler, Lorenz Graf‐Vlachy · Business Strategy and the Environment · 2023
Institutional Investors and ESG Preferences
被引 133Florencio López‐de‐Silanes, Joseph A. McCahery, Paul C. Pudschedl · Corporate Governance An International Review · 2024
Climate risk and opportunity exposure and firm value: An international investigation
被引 51Xuefeng Li, Le Luo, Qingliang Tang · Business Strategy and the Environment · 2024
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