The DOI matches its Crossref record; 14 of the 14 references it cites were found in a registry or an index.
Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?
Open accessOverview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
The Social Responsibility of Business Is to Increase Its Profits
Friedman, M. (2007) · Corporate Ethics and Corporate Governance · doi:10.1007/978-3-540-70818-6_14 · Cited by 11,529 · cited 1×
“Specifically regarding the relation between sustainability and firm financial performance, Friedman (1970) argues that the responsibility of a corporation is to earn profits, and thus CSR/ESG programs are distributions of shareholder wealth for the pursuit of managers’ own interests.”
BackgroundA Three-Dimensional Conceptual Model of Corporate Performance
Carroll, A. B. (1979) · The Academy of Management Review · doi:10.2307/257850 · Cited by 10,480
Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2007.05.003 · Cited by 3,570
Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
Does corporate social responsibility affect the cost of capital?
El Ghoul, S., Guedhami, O., Kwok, C. C. Y., & Mishra, D. R. (2011) · Journal of Banking & Finance · doi:10.1016/j.jbankfin.2011.02.007 · Cited by 3,465
Good News and Bad News: Representation Theorems and Applications
Milgrom, P. R. (1981) · The Bell Journal of Economics · doi:10.2307/3003562 · Cited by 3,123
Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012) · The Accounting Review · doi:10.2308/accr-10218 · Cited by 1,916
Earnings quality: Evidence from the field
Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.05.004 · Cited by 1,103
Voluntary environmental disclosure quality and firm value: Further evidence
Plumlee, M., Brown, D., Hayes, R. M., & Marshall, R. S. (2015) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2015.04.004 · Cited by 1,031 · cited 1×
“Furthermore, Plumlee et al. (2015) report that voluntary environmental quality as measured by the GRI disclosure index is associated with firm value through cash flow and the cost of equity components.”
Background
Cited by
The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score
Pizzi, S., Rosati, F., & Venturelli, A. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2628 · Cited by 426
Decoding the impact of firm‐level ESG performance on financial disclosure quality
Ferdous, L. T., Rana, T., & Yeboah, R. (2025) · Business Strategy and the Environment · doi:10.1002/bse.3982 · Cited by 46
A Review of Corporate Reporting Transparency Quality: Current Status and Future Directions
Hewage, Y. M., Cooray, A., & Ahmed, R. (2026) · Australian Accounting Review · doi:10.1111/auar.70019 · Cited by 3
Metadata
- Authors
- Rezaee, Z., & Tuo, L.
- Venue
- Journal of Business Ethics
- Published
- 2017-04-21
- Volume
- 155
- Issue
- 3
- Pages
- 763-786
- ISSN
- 0167-4544 (ISSN-L)
- 1573-0697
- OpenAlex
- W2607408460
- Cited by
- 297
- References
- 14
- FWCI
- 28.37
- Type
- journal article
- Language
- en
- Open access
- green
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality? https://app.cochat.ai/papers/10.1007/s10551-017-3546-y
- The paper
- Rezaee, Z., & Tuo, L. (2019). Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality? Journal of Business Ethics. https://doi.org/10.1007/s10551-017-3546-y
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
