The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts
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Citations
Cites
The Economic Consequences of Increased Disclosure
Leuz, C., & Verrecchia, R. E. (2000) · Journal of Accounting Research · doi:10.2307/2672910 · Cited by 2,370
Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012) · The Accounting Review · doi:10.2308/accr-10218 · Cited by 1,916
The Consequences of Mandatory Corporate Sustainability Reporting
Ioannou, I., & Serafeim, G. (2011) · SSRN Electronic Journal · doi:10.2139/ssrn.1799589 · Cited by 484
Cited by
The expansion of non-financial reporting: an exploratory study
Stolowy, H., & Paugam, L. (2018) · Accounting and Business Research · doi:10.1080/00014788.2018.1470141 · Cited by 328
Evaluating the integrated reporting journey: insights, gaps and agendas for future research
Rinaldi, L., Unerman, J., & de Villiers, C. (2018) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-04-2018-3446 · Cited by 282
Metadata
- Authors
- Bernardi, C., & Stark, A. W.
- Venue
- The British Accounting Review
- Publisher
- Elsevier BV
- Published
- 2018-01
- Volume
- 50
- Issue
- 1
- Pages
- 16-31
- ISSN
- 0890-8389 (ISSN-L)
- OpenAlex
- W3125957928
- Cited by
- 461
- References
- 3
- FWCI
- 53.64
- Type
- journal article
- Language
- en
- Open access
- green
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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.
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- CoChat. (2026). Citation check: Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts. https://app.cochat.ai/papers/10.1016/j.bar.2016.10.001
- The paper
- Bernardi, C., & Stark, A. W. (2018). Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts. The British Accounting Review. https://doi.org/10.1016/j.bar.2016.10.001
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.
