The real effects of risk disclosures: evidence from climate change reporting in 10-Ks
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
https://link.springer.com/content/pdf/10.1007/s11142-022-09687-z.pdf
Reference52 articles.
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3. Bens, D., and S. Monahan. (2008). Altering investment decisions to manage financial reporting outcomes: Asset-backed commercial paper conduits and FIN 46. Journal of Accounting Research 46 (5): 1017–1055. https://doi.org/10.1111/j.1475-679X.2008.00300.x.
4. Bertrand, M., E. Duflo, and S. Mullainathan. (2004). How much should we trust differences-in-differences estimates? Quarterly Journal Economics 119 (1): 249–275. https://doi.org/10.1162/003355304772839588.
5. Burton, C. (2010). An inconvenient risk: Climate change disclosure and the burden on corporations. Administrative Law Review 62 (4): 1287–1305.
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