The DOI matches its Crossref record; 64 of the 64 references it cites were found in a registry or an index.
Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings
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
“Peters and Romi (2013) use monetary sanctions by the U.S. Environmental Protection Agency as an item that firms must disclose in SEC filings under Item 103 of Regulation S-K, and show a 72% noncompliance rate.”
From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Peters and Romi (2013)
In the citing paper
“As Peters and Romi (2013) show, even the compliance with SEC disclosure rules for environmental sanctions is low, despite the use of bright-line materiality thresholds.”
From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Peters and Romi (2013)
Citations
Cites
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
Petersen, M. A. (2009) · Review of Financial Studies · doi:10.1093/rfs/hhn053 · Cited by 10,746
Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097
Applied Linear Statistical Models
Kutner, M., Nachtsheim, C. J., Neter, J., & Li, W. (1997) · Technometrics · doi:10.1080/00401706.1997.10485141 · Cited by 7,186
Watts, R. L., & Zimmerman, J. L. (1985) · Andalas University Repository (Andalas University) · Cited by 5,838
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
The Impact of Environmental Management on Firm Performance
Klassen, R. D., & McLaughlin, C. P. (1996) · Management Science · doi:10.1287/mnsc.42.8.1199 · Cited by 2,725
Ullmann, A. A. (1985) · The Academy of Management Review · doi:10.2307/258135 · Cited by 2,645
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
Why Firms Voluntarily Disclose Bad News
Skinner, D. J. (1994) · Journal of Accounting Research · doi:10.2307/2491386 · Cited by 2,374
Research works printed but not linked: 14
- American Accounting Association (AAA), 1973. Report of committee on environmental effects of organizational behavior. The Accounting Review 48(Suppl.), 75–119.
- Berthelot, 2003, Environmental disclosure research: review and synthesis, Journal of Accounting Literature, 22, 1
- Doran, 2009, Climate change risk disclosure: A sector by sector analysis of SEC 10-K filings from 1995–2008, North Carolina Journal of International Law and Commercial Regulation, 34, 101
- Dye, 1990, Mandatory versus voluntary disclosures: the case of financial and real externalities, The Accounting Review, 65, 1
- Dye, 1995, Discretion vs. uniformity: choices among GAAP, The Accounting Review, 70, 389
- Environmental Protection Agency (EPA), 2001. Guidance on Distributing the “Notice of SEC Registrants’ Duty to Disclose Environmental Legal Proceedings” in EPA Administrative Enforcement Actions. Environmental Protection Agency, Washington, DC.
- Estes, 1972, Socio-economic accounting and external diseconomies, The Accounting Review, 47, 284
- Frankel, 1995, Discretionary disclosure and external financing, The Accounting Review, 70, 135
- Kasznik, 1995, To warn or not to warn: management disclosures in the face of an earnings surprise, The Accounting Review, 70, 113
- Ramanathan, 1976, Toward a theory of corporate social accounting, The Accounting Review, 51, 516
- Securities and Exchange Commission (SEC), 1999. Staff Accounting Bulletin: No. 99 – Materiality. Securities and Exchange Commission, Washington, DC.
- Shane, 1983, Market response to environmental information produced outside the firm, The Accounting Review, 58, 521
- Smith, 2008, Disclosure of climate change risks and opportunities, The Review of Securities and Commodities Regulations, 41, 1
- Spicer, 1978, Investors, corporate social performance and information disclosure: an empirical study, The Accounting Review, 53, 97
Cited by
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
Corporate social responsibility research in accounting
Huang, X. ‘., & Watson, L. (2015) · Journal of Accounting Literature · doi:10.1016/j.acclit.2015.03.001 · Cited by 483
The association between integrated reporting and firm valuation
Lee, K.-W., & Yeo, G. H.-H. (2016) · Review of Quantitative Finance and Accounting · doi:10.1007/s11156-015-0536-y · Cited by 447
“Our paper is broadly consistent with the recent finding in Peters and Romi (2013) that managers exhibit discretionary compliance with mandatory disclosures.”
The International Integrated Reporting Framework: Key Issues and Future Research Opportunities
Cheng, M. M., Green, W., Conradie, P., Konishi, N., & Romi, A. M. (2014) · Journal of International Financial Management and Accounting · doi:10.1111/jifm.12015 · Cited by 463
“…paragraph 3.26 notes a firm should include negative matters voluntarily in this report, accounting research has shown that firms will disregard reporting requirements if they feel the information may harm stock prices, thus they may be less inclined to follow such a mandate (Peters and Romi 2013a).”
BackgroundInfluentialSelf-citationPeters, G. F., & Romi, A. M. (2012) · Journal of Business Ethics · doi:10.1007/s10551-013-1886-9 · Cited by 464
“…variables include, but are not limited to: Huang and Kung (2010), Clarkson and Li (2004), Lang et al. (2003), Clarkson et al. (2008), Cho and Patten (2007), Richardson et al. (2004), Lang et al. (1993), Branco and Rodrigues (2008), Stanny and Ely (2008), Peters and Romi (2013), among others.”
BackgroundMethodSelf-citation
Metadata
- Authors
- Peters, G. F., & Romi, A. M.
- Affiliations
- University of Arkansas at Fayetteville (US)
- Texas Tech University (US)
- Corresponding author
- Romi, Andrea M.
- Venue
- Journal of Accounting and Public Policy
- Publisher
- Elsevier BV
- Published
- 2013-07
- Volume
- 32
- Issue
- 4
- Pages
- 213-236
- ISSN
- 0278-4254 (ISSN-L)
- OpenAlex
- W2112211757
- Cited by
- 158
- References
- 0
- Citations by year
- 2026: 17 · 2025: 18 · 2024: 19 · 2023: 6 · 2022: 16 · 2021: 16 · 2020: 10 · 2019: 12 · 2018: 18 · 2017: 7 · 2016: 5 · 2015: 6 · 2014: 4 · 2013: 3
- FWCI
- 17.79
- Type
- journal article
- Language
- en
- Open access
- green
- papers.ssrn.com
- Licence
- www.elsevier.com/tdm/userlicense/1.0/ (tdm)
- Locations
- Journal of Accounting and Public Policy (publishedVersion)
- SSRN Electronic Journal (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 › Accounting › Accounting and Financial Management
- Keywords
- disclosure compliance, environmental sanctions, SEC filings, voluntary disclosure, environmental accounting, materiality thresholds, environmental risk disclosure, court proceedings, environmental liability, corporate disclosure regulation
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Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings. https://app.cochat.ai/papers/10.1016/j.jaccpubpol.2013.04.004
- The paper
- Peters, G. F., & Romi, A. M. (2013). Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2013.04.004
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.
