The DOI matches its Crossref record; 63 of the 63 references it cites were found in a registry or an index.
Where firms choose to disclose voluntary environmental information
Overview
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Integrity signals
Registry
Cites
Statistics
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Claims the paper makes
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Self-check
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Citations
Cites
Theory of the firm: Managerial behavior, agency costs and ownership structure
Jensen, M. C., & Meckling, W. H. (1976) · Journal of Financial Economics · doi:10.1016/0304-405x(76)90026-x · Cited by 71,491
Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2007.05.003 · Cited by 3,570
Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
Towards a Positive Theory of the Determination of Accounting Standards.
Watts, R. L., & Zimmerman, J. L. (1978) · The Accounting Review · doi:10.2308/tar-4500569 · Cited by 2,667
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
Lang, M., & Lundholm, R. (1993) · Journal of Accounting Research · doi:10.2307/2491273 · Cited by 2,637
Berman, S. L., Wicks, A. C., Kotha, S., & Jones, T. M. (1999) · Academy of Management Journal · doi:10.2307/256972 · Cited by 2,488
Determinants of corporate social responsibility disclosure: An application of stakeholder theory
Roberts, R. W. (1992) · Accounting, Organizations and Society · doi:10.1016/0361-3682(92)90015-k · Cited by 2,322
Griffin, J. J., & Mahon, J. F. (1997) · Business & Society · doi:10.1177/000765039703600102 · Cited by 2,282
Some determinants of social and environmental disclosures in New Zealand companies
Hackston, D., & Milne, M. J. (1996) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579610109987 · Cited by 2,165
Cited by
ESG performance and firm value: The moderating role of disclosure
Fatemi, A., Glaum, M., & Kaiser, S. (2018) · Global Finance Journal · doi:10.1016/j.gfj.2017.03.001 · Cited by 1,611
Corporate social responsibility performance and information asymmetry
Cho, S. Y., Lee, C., & Pfeiffer, R. J. (2013) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2012.10.005 · Cited by 645
Baalouch, F., Ayadi, S. D., & Hussainey, K. (2019) · Journal of Management and Governance · doi:10.1007/s10997-019-09474-0 · Cited by 292
Corporate social responsibility assurance and reporting quality: Evidence from restatements
Ballou, B., Chen, P.-C., Grenier, J. H., & Heitger, D. L. (2018) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2018.02.001 · Cited by 211
Metadata
- Authors
- Villiers, C. D., & van Staden, C. J.
- Venue
- Journal of Accounting and Public Policy
- Publisher
- Elsevier BV
- Published
- 2011-11
- Volume
- 30
- Issue
- 6
- Pages
- 504-525
- ISSN
- 0278-4254 (ISSN-L)
- OpenAlex
- W2061836752
- Cited by
- 406
- References
- 63
- FWCI
- 50.90
- Type
- journal article
- Language
- en
- Open access
- closed
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.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Where firms choose to disclose voluntary environmental information. https://app.cochat.ai/papers/10.1016/j.jaccpubpol.2011.03.005
- The paper
- Villiers, C. D., & van Staden, C. J. (2011). Where firms choose to disclose voluntary environmental information. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2011.03.005
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.
