The DOI matches its Crossref record; 40 of the 40 references it cites were found in a registry or an index.
The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records
Open accessOverview
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
In the citing paper
“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)
Citations
Cites
(2001) · RePEc: Research Papers in Economics · Cited by 27,577
How Much Should We Trust Differences-in-Differences Estimates?
Bertrand, M., Duflo, E., & Mullainathan, S. (2004) · The Quarterly Journal of Economics · doi:10.1162/003355304772839588 · Cited by 10,641
A Simple Model of Capital Market Equilibrium with Incomplete Information
MERTON, R. C. (1987) · The Journal of Finance · doi:10.1111/j.1540-6261.1987.tb04565.x · Cited by 5,811
Interaction terms in logit and probit models
Ai, C., & Norton, E. C. (2003) · Economics Letters · doi:10.1016/s0165-1765(03)00032-6 · Cited by 4,599
Barber, B. M., & Odean, T. (2008) · Review of Financial Studies · doi:10.1093/rfs/hhm079 · Cited by 4,556
Selection on observed and unobserved variables: Assessing the effectiveness of Catholic schools
Altonji, J. G., Elder, T. E., & Taber, C. R. (2005) · Journal of Political Economy · doi:10.1086/426036 · Cited by 3,706
Econometric Models for Count Data with an Application to the Patents-R & D Relationship
Hausman, J., Hall, B. H., & Griliches, Z. (1984) · Econometrica · doi:10.2307/1911191 · Cited by 3,393
How does financial reporting quality relate to investment efficiency?
Biddle, G. C., Hilary, G., & Verdi, R. S. (2009) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2009.09.001 · Cited by 3,214
The price of sin: The effects of social norms on markets
Hong, H., & Kacperczyk, M. (2009) · Journal of Financial Economics · doi:10.1016/j.jfineco.2008.09.001 · Cited by 2,601
LEUZ, C., & WYSOCKI, P. D. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12115 · Cited by 1,760
Cited by
Sorted by citations
Items 401–500 of 564
Preuss, S., & Max, M. M. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4585620 · Cited by 1
Sustainability reporting from the EU perspective
Fasan, M. (2024) · Revista Catarinense da Ciência Contábil · doi:10.16930/2237-766220243466 · Cited by 1
Does ESG Honesty Pay? Evidence from LGBT Support and DisclosurePreprint
Pears, G. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4780570 · Cited by 1
Corporate Environmental DeceptionPreprint
Yu, Z., & Yu, Z. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.5045517 · Cited by 1
Mandatory CSR Disclosures and Real Asset Regulatory LeakagePreprint
Christensen, H. B., Liu, L. Y., Maffett, M. G., & Wen, W. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5022104 · Cited by 1
Self-citationThe Impact of Disclosure on Diversity: Evidence from the Canada Business Corporations ActPreprint
Bourveau, T., Gao, X., & Hope, O. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5353973 · Cited by 1
The Limited Corporate Response to DEI ControversiesPreprint
Larcker, D. F., McClure, C., Shi, S. X., & Watts, E. M. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5313744 · Cited by 1
Großkopf, A.-K. (2020) · doi:10.53846/goediss-7954 · Cited by 1
Management and Disclosure of Corporate Sustainability Performance
Grewal, J. (2019) · Digital Access to Scholarship at Harvard (DASH) (Harvard University)
Financial Protectionism, M&A Activity, and Shareholder WealthPreprint
Godsell, D., Lel, U., & Miller, D. P. (2018) · SSRN Electronic Journal · doi:10.2139/ssrn.3218001
Emission Levels and Greenhouse Gas Emissions Disclosure: Evidence From Private FirmsPreprint
Grahn, A. (2018) · SSRN Electronic Journal · doi:10.2139/ssrn.3230783
“Know when to fold ʹem”: Policy Uncertainty and Acquisition AbandonmentPreprint
Ferguson, A., Hu, W., & Lam, P. (2021) · SSRN Electronic Journal · doi:10.2139/ssrn.3883981
Does Capital Market Scrutiny Discourage Banks from Accommodating Distressed Borrowers?Preprint
Burks, J. J., & Iselin, M. (2022) · SSRN Electronic Journal · doi:10.2139/ssrn.3981050
Preuss, S., & Max, M. M. (2022) · SSRN Electronic Journal · doi:10.2139/ssrn.3969292
Essays on the Real Effects of Tax Reforms
Hillmann, L. (2021) · doi:10.53846/goediss-8379
Fülbier, R. U., & Sellhorn, T. (2022) · SSRN Electronic Journal · doi:10.2139/ssrn.4179505
The U.S. Coal Industry: Market Structure & Implications
Guffey, S. E. (2022) · doi:10.33915/etd.11264
Huang, H.-Y., Chih-Kang, L., Lin, F.-C., & Tsai, I.-T. (2022) · doi:10.47260/jafb/1311
By What Criteria Do We Evaluate Accounting?Preprint
Ball, R. (2022) · SSRN Electronic Journal · doi:10.2139/ssrn.4235703
Country-by-country reporting and audit feesPreprint
Chircop, J., He, S., & Liu, J. (2022) · SSRN Electronic Journal · doi:10.2139/ssrn.4262225
Financial Market Structure for ESG IntegrationPreprint
Chang, D., Rhee, K., & Yoon, A. S. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4325281
Xu, L., Zhou, L., & Yonce, K. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4324140
Benau, M. A. G., Sierra‐García, L., & Gambetta, N. (2022) · Revista de Contabilidad y Tributación CEF · doi:10.51302/rcyt.2022.7501
Does Disclosing Well Lead to Doing Good?Preprint
Liu, J., Pang, J., Zhang, X., & zhou, X. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4383949
Board Independence, Ethical Reputation, and Workplace SafetyPreprint
Guo, L., & Wang, Z. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4442446
Mandatory climate risk disclosure, housing prices, and credit supply
Chen, X. (2026) · Review of Accounting Studies · doi:10.1007/s11142-026-09974-z
Does Disclosing Well Lead to Doing Good?Preprint
Liu, J., Pang, J., & Zhang, X. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4518348
CSR Information and Regulatory ActivityPreprint
Errico, M. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4511464
Last Man Standing: Unintended Consequences of Multiemployer Pension TransparencyPreprint
Monsen, B., Sheneman, A., & Buskirk, A. V. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4560064
Sixty-Four Words of Guidance: Disclosure Design and Narrative Credibility Within Form 8-KPreprint
CAO, S. S., Qin, Z., & Shu, T. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4558393
Hedge Accounting Standards and Debt ContractingPreprint
Ali, W. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4594229
Managerial Incentives for Employee Health and SafetyPreprint
Han, R., Baik, B., & Park, D. (2023) · Social Science Research Network · doi:10.2139/ssrn.4647557
Do the SEC's disclosure rules affect shareholder value?Preprint
Campbell, J. L., Garg, M., & Ryu, P. W. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4662894
Energy Investment Tax Credits and Environmental Outcomes: Evidence from Electric UtilitiesPreprint
Chan, J. Y., & Fischer, D. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4660606
Grow in the Sun: Valuation and Development of Green Innovation under Mandatory Carbon DisclosurePreprint
Chen, J., Hsieh, P.-F., & Hsu, P. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4665876
Relatórios de sustentabilidade na perspectiva da União Europeia-UE
Fasan, M. (2024) · Revista Catarinense da Ciência Contábil · doi:10.16930/2237-7662202434662
Reporting by Non-Listed Companies on Corporate Social Responsibility
von der Heide, M. (2024) · doi:10.53846/goediss-10316
nazarian, R., Taftiyan, A., & Heyrani, F. (2023) · journal of Value & Behavioral Accounting · doi:10.61186/aapc.7.14.405
Kim, D. G. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4719736
Addressing Root Causes: Private Sector Impacts on Child Labour OutcomesPreprint
Torres, E. G., Bayer, C. N., & Watson, D. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4742594
Schafhäutle, S. G. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4778278
Political Costs of DisclosurePreprint
Godsell, D. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4808182
Obstacles et incitatifs à l’adoption des technologies innovantes dans le secteur minier québécois
de Marcellis-Warin, N., Vaillancourt, F., Peignier, I., Panot, M., Gleize, T., & Losier, S. (2024) · doi:10.54932/dlxt6536
Mandatory Carbon Disclosures and the Transition of Corporate Production TechnologiesPreprint
Chen, J., Hsieh, P.-F., & Hsu, P. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4821100
Nexus between Fair Pay and Say on Pay VotesPreprint
Arslan, M. (2024) · Research Square · doi:10.21203/rs.3.rs-4433479/v1
Beyond Representation: Workforce Gender Diversity, Firm Outcomes, and the Cultural ImperativePreprint
Harit, T., Nanda, V. K., Parupati, S., & Sinha, K. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4841977
Navigating ESG Complexity: Impact of Information Sources on Analyst Forecast AccuracyPreprint
He, Y., Tsang, A., & Yan, S. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4855761
Performance Indicators of the Digital Age: Mobile Apps, Firm Disclosure, and Stock ReturnsPreprint
Chen, S., Liu, Y., & Wu, X. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4851807
Every Vote Counts: Mandatory Disclosure and Voting OutcomesPreprint
Li, N., & Yoon, Y. S. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4867352
A Cost Mining Pattern of Non-Financial Data in Operate Accounting Based on Machine Learning
Liu, X. (2024) · Asia-Pacific Conference on Software Engineering, Social Network Analysis and Intelligent Computing (SSAIC) · doi:10.1109/ssaic61213.2024.00142
Financial Transparency and Cross-Border Mergers and Acquisitions in the Extractives IndustriesPreprint
Wu, Y., Speitmann, Ş. Ö., & Speitmann, R. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4902851
Breaking New Ground: Settings Where Performance Measurement is Important but Less StudiedPreprint
der Stede, W. A. V., & Eyring, H. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4897527
Sellami, Y. M., & Ali, M. M. A. (2024) · Asian Journal of Economics Business and Accounting · doi:10.9734/ajeba/2024/v24i91474
Peer Effects of Corporate ESG Activities: Evidence from Mandatory ESG Disclosure RegulationsPreprint
Yu, D. B., Tsang, A., Zhao, J., & Jia, W. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4907333
Harmonizing the Information Environment: Do Firms Connect Financial and Nonfinancial Reporting?Preprint
Schrader, P., & Tödtmann, B. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4946230
Peer Evaluations of Corporate ExternalitiesPreprint
Bernard, D., Juliani, E. M., & Lawrence, A. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4935123
When the Godfather Falls: Implications for Industry PeersPreprint
Ambrosini, F., Fabrizi, M., Ipino, E., & Parbonetti, A. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4960619
Mandatory Disclosure of Negative Events and Auditor Behavior: Evidence from a Natural Experiment
Guo, X., & Fluharty, A. (2024) · Journal of risk and financial management · doi:10.3390/jrfm17110497
36-72 Aylık Çocuklar için Değerler Bataryasının Geliştirilmesi
Polat, Ö., Otrar, M., Sezer, T., Küçükoğlu, E. K., Aydın, E., Akyol, N. A., Tunç, E. B., Yüksel, M. Y., & Eksı, H. (2024) · Değerler Eğitimi Dergisi · doi:10.34234/ded.1500390
Liao, S., Shah, D., Song, L., & Zhang, H. (. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.5042865
For-benefit or For-profit? The Dark Side of Stakeholderism LegislationPreprint
Li, C., Zhang, F., & Zhang, K. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.5012517
Park, A. H., & Kim, M. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5084833
Congress, Foreign Policy & Financial ReportingPreprint
Potter, C. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5094107
Does Disclosure Mandate Affect Firms’ Contribution to Poverty Alleviation?Preprint
Lu, Y., Tang, T., Xiao, T., & Zuo, L. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5104746
DeFond, M. L., Hung, M., & Wang, E. J. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5135434
Redacted Identities in Shipment Records: Evidence from Forced Labor Scrutiny in Supply ChainsPreprint
Schafhäutle, S. G., & Sran, G. S. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5140247
Data Breach Information, Hospital Financing, and Patient OutcomesPreprint
Osborne, B. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5076591
The Role of Disclosure in Decentralized Finance Markets: Evidence from TwitterPreprint
Awyong, A. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5150613
Data Breach Information, Hospital Financing, and Patient OutcomesPreprint
Osborne, B. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5147409
Cutting Corners: Does Pay Transparency Impair Workplace Safety?Preprint
Chen, Y., Obuobi, N. K., Ofosu, E., & PITTMAN, J. A. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5163968
Longo, S. (2025) · SIDREA series in accounting and business administration · doi:10.1007/978-3-031-84196-5_1
CEO Pay Ratio Disclosure and Employee RestructuringPreprint
Hofmann, C., Schauer, V., & Schwaiger, N. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5181529
Fighting Pollution, Curtailing Evasion? A New Role for Environmental RegulationPreprint
Liang, L., & Guo, M. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5233400
The Dark Side of ESG Information: Evidence from Corporate InvestmentPreprint
Hong, J., & Zhao, S. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5227213
ESG and Corporate InnovationPreprint
Ali, F. M., Wu, Y., & Zhang, X. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5243577
Nguyen, M. K. (2025) · Asian Business Research Journal · doi:10.55220/25766759.437
Nonfinancial Disclosure Mandates and Private LendingPreprint
Gong, Z., Jia, Z., & Li, D. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5275629
Congruent Photographs and Text in Annual ReportsPreprint
Basu, S., Ji, R., & Luo, X. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5321073
Do Penalties Promote Responsible Operations? Evidence from the U.S. Mining IndustryPreprint
Dhingra, V., & Cuenca, A. S. D. T. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5350975
Congress, Foreign Policy & Financial ReportingPreprint
Potter, C. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5367277
CEO Tax Burden and Workplace SafetyPreprint
Nduakoh, D., Kiosse, P. V., & Tarsalewska, M. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5350560
Board Nationality Diversity and Reputation ConcernPreprint
Seo, J., & Choi, M. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5343289
Financial transparency and cross-border mergers and acquisitions in the extractives industries
Speitmann, Ş. Ö., Speitmann, R., & Wu, Y. (2025) · Resources Policy · doi:10.1016/j.resourpol.2025.105699
Human Capital Disclosure and Employee TreatmentPreprint
Bao, D., Duan, W., Su, L. N., & Zhang, M. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5413481
The Effect of Private Pressure on Corporate Disclosures: Evidence from a Randomized Field ExperimentPreprint
Adenle, M., Asante, F., Masaya, T., & Park, D. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5440117
Bloomfield, R. J. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5441654
Sandhu, G., Shivaani, M. V., & Sinha, K. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5440294
Artificial Intelligence and Workplace MisconductPreprint
Gozen, S., Karaca, M. F., & Tarsalewska, M. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5446134
Information Spillovers and the Effectiveness of Mandatory E&S ReportingPreprint
Wittreich, T., & Klösch, M. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5583679
AKÇAKANAT, Ö. (2025) · Bulletin of Economic Theory and Analysis · doi:10.25229/beta.1650114
DOUBLE MATERIALITY AS A DRIVER OF IMPACT-MATERIAL SUSTAINABILITY OUTCOMESPreprint
Fiechter, P., Habermann, F., Melloni, G., & Pisciella, A. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5666191
The Impact of Mandatory Carbon Disclosure Regulation on Operating Lease Activities
Agoraki, M. K., Huang, C., Nguyen, T. D., & Zhang, Y. (2025) · European Financial Management · doi:10.1111/eufm.70031
The Dark Side of Mandatory CSR Disclosure: Evidence from Expropriation in China
Gao, K., Qiao, X., & Liang, S. (2025) · International Review of Economics & Finance · doi:10.1016/j.iref.2025.104729
Chiang, M.-C. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5576470
Can Transparency Reduce Drug Costs?Preprint
Fiore, N. M. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5710162
The Impact of Disclosure on Diversity: Evidence From the Canada Business Corporations Act
Bourveau, T., Gao, X., & Hope, O. (2025) · Contemporary Accounting Research · doi:10.1111/1911-3846.70018
The Real Effect of Climate Reporting Harmonization on Carbon EmissionsPreprint
Yoon, A. S., Chen, Y., & Kim, J. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5735084
Employee Treatment Under the Spotlight: The Case of Hurun Rich List in China*
Wang, L., Li, J., Wu, Y., & Dai, Y. (2025) · Accounting and Finance · doi:10.1111/acfi.70151
Zhang, X. (2025) · Review of Accounting Studies · doi:10.1007/s11142-025-09928-x
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
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
