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The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records
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“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)
In the citing paper
“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)
In the citing paper
“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)
In the citing paper
“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)
In the citing paper
“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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Metadata
- 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
- 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)
- 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
- FWCI
- 33.57
- Type
- journal article
- Language
- en
- Open access
- green
- doi.org
- 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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