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
Mandatory CSR and sustainability reporting: economic analysis and literature review
Christensen, H. B., Hail, L., & Leuz, C. (2021) · Review of Accounting Studies · doi:10.1007/s11142-021-09609-5 · Cited by 1,923
Self-citationDo Investors Value Sustainability? A Natural Experiment Examining Ranking and Fund Flows
HARTZMARK, S. M., & SUSSMAN, A. B. (2019) · The Journal of Finance · doi:10.1111/jofi.12841 · Cited by 1,711
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review
Blankespoor, E., deHaan, E., & Marinovic, I. (2020) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2020.101344 · Cited by 1,079
Environmental, Social, and Governance (ESG) disclosure: A literature review
Tsang, A., Frost, T. S., & Cao, H. (2022) · The British Accounting Review · doi:10.1016/j.bar.2022.101149 · Cited by 968
Climate Risk Disclosure and Institutional Investors
Ilhan, E., Krueger, P., Sautner, Z., & Starks, L. T. (2023) · Review of Financial Studies · doi:10.1093/rfs/hhad002 · Cited by 843
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.
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