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Cited by 158Corporate Social Responsibility ReportingAuditing, Earnings Management, GovernanceAccounting and Financial Management

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 access
Peters, Gary F., Romi, Andrea M.·2013·Journal of Accounting and Public Policy
DOI 10.1016/j.jaccpubpol.2013.04.004
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Overview

Integrity signals

Registry

Crossref · 10.1016/j.jaccpubpol.2013.04.004

Cites

0 citation errors · 0 not checkable

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Claims the paper makes

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Citations

Cites

Research works printed but not linked: 14

  1. American Accounting Association (AAA), 1973. Report of committee on environmental effects of organizational behavior. The Accounting Review 48(Suppl.), 75–119.
  2. Berthelot, 2003, Environmental disclosure research: review and synthesis, Journal of Accounting Literature, 22, 1
  3. 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
  4. Dye, 1990, Mandatory versus voluntary disclosures: the case of financial and real externalities, The Accounting Review, 65, 1
  5. Dye, 1995, Discretion vs. uniformity: choices among GAAP, The Accounting Review, 70, 389
  6. 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.
  7. Estes, 1972, Socio-economic accounting and external diseconomies, The Accounting Review, 47, 284
  8. Frankel, 1995, Discretionary disclosure and external financing, The Accounting Review, 70, 135
  9. Kasznik, 1995, To warn or not to warn: management disclosures in the face of an earnings surprise, The Accounting Review, 70, 113
  10. Ramanathan, 1976, Toward a theory of corporate social accounting, The Accounting Review, 51, 516
  11. Securities and Exchange Commission (SEC), 1999. Staff Accounting Bulletin: No. 99 – Materiality. Securities and Exchange Commission, Washington, DC.
  12. Shane, 1983, Market response to environmental information produced outside the firm, The Accounting Review, 58, 521
  13. Smith, 2008, Disclosure of climate change risks and opportunities, The Review of Securities and Commodities Regulations, 41, 1
  14. Spicer, 1978, Investors, corporate social performance and information disclosure: an empirical study, The Accounting Review, 53, 97

Cited by

See all 158

Metadata

Authors
Peters, G. F., & Romi, A. M.
Affiliations
  • University of Arkansas at Fayetteville (US)
  • Texas Tech University (US)
Corresponding author
Romi, Andrea M.
ORCID
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)
DOI
10.1016/j.jaccpubpol.2013.04.004
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
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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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.

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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.