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Cited by 564Corporate Social Responsibility ReportingAuditing, Earnings Management, GovernanceFinancial Reporting and XBRL

The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records

Open access
Christensen, Hans B., Floyd, Eric, Liu, Lisa Yao, Maffett, Mark·2017·Journal of Accounting and Economics
DOI 10.1016/j.jacceco.2017.08.001
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Integrity signals

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Crossref · 10.1016/j.jacceco.2017.08.001

Cites

39 of 39 references verified0 citation errors · 0 not checkable

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  • Financial institutions such as brokerage houses and investment banks account for about 50% of mine-safety related 8-K downloads, and the news media accounts for about 26%.

    “They find that financial institutions such as brokerage houses and investment banks account for about 50% of mine-safety related 8-K downloads, and the news media accounts for about 26%.”

    From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Christensen et al. (2017)

  • The inclusion of mine-safety information in regulatory filings increases the use of this information by both analysts and journalists.

    “Consistent with this argument, Christensen et al. (2017) provide descriptive evidence that the inclusion of mine-safety information in regulatory filings increases the use of this information by both analysts and journalists.”

    From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Christensen et al. (2017)

  • Christensen et al. (2017) find that the safety of mines improves and productivity declines.

    “The study finds that the safety of mines improves and productivity declines.”

    From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Christensen et al. (2017)

  • The results in Christensen et al. (2017) indicate that including CSR information in SEC filings-and the increased public awareness that goes along with them-can have real effects.

    “Thus, the results in Christensen et al. (2017) indicate that including CSR information in SEC filings—and the increased public awareness that goes along with them—can have real effects.”

    From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Christensen et al. (2017)

  • Christensen et al. (2017) find that SEC-registered firms subject to mine-safety disclosure rules are more likely to shut down dangerous mine facilities than unregulated firms.

    “Consistent with this idea, Christensen et al. (2017) find that SEC-registered firms subject to mine-safety disclosure rules are more likely to shut down dangerous mine facilities than unregulated firms.”

    From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Christensen et al. (2017)

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Authors
Christensen, H. B., Floyd, E., Liu, L. Y., & Maffett, M.
Affiliations
  • University of Chicago (US)
  • University of California San Diego (US)
Corresponding author
Maffett, Mark
ORCID
Venue
Journal of Accounting and Economics
Publisher
Elsevier BV
Published
2017-11
Volume
64
Issue
2-3
Pages
284-304
ISSN
0165-4101 (ISSN-L)
DOI
10.1016/j.jacceco.2017.08.001
OpenAlex
W3121173944
Cited by
547
References
40
Citations by year
2026: 90 · 2025: 97 · 2024: 88 · 2023: 72 · 2022: 54 · 2021: 47 · 2020: 31 · 2019: 29 · 2018: 17 · 2017: 17 · 2016: 4 · 2015: 1
FWCI
33.57
Type
journal article
Language
en
Open access
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)
Locations
  • Journal of Accounting and Economics (publishedVersion)
  • SSRN Electronic Journal (publishedVersion)
  • RePEc: Research Papers in Economics (submittedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Financial Reporting and XBRL
Keywords
SEC registration, mining industry, occupational injuries, labor productivity, stock market reaction, mutual fund holdings, corporate social responsibility

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