The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Environmental reporting management: a continental European perspective
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits
Cormier, D., & Magnan, M. (1999) · Journal of Accounting, Auditing & Finance · doi:10.1177/0148558x9901400403 · Cited by 533
Self-citation
Research works printed but not linked: 29
- Attarça, 1998, Affaires: émergence d’une nouvelle fonction dans les entreprises, Revue française de gestion, 119, 75
- Avenier, 1993, La problématique de l’éco-management, Revue française de gestion, 93, 73
- Barth, 1994, Estimation and market valuation of environmental liabilities relating to superfund sites, Journal of Accounting Research, 32, 177, 10.2307/2491446 · DOI · Paper page
- Barth, 1997, Factors influencing firms’ disclosures about environmental liabilities, Review of Accounting Studies, 2, 35, 10.1023/A:1018321610509 · DOI · Paper page
- Bebbington, 2000, Editorial: environmental and social accounting in Europe, The European Accounting Review, 9, 3, 10.1080/713764847 · DOI
- Blacconiere, 1997, Environmental information and market reactions to environmental legislation, Journal of Accounting, Auditing and Finance, 12, 149, 10.1177/0148558X9701200203 · DOI
- Boiral, 1992, Stratégie, compétitivité et écologie, Revue française de gestion, 89, 80
- Botosan, 1997, Disclosure level and the cost of equity capital, The Accounting Review, 72, 323
- Cohen, 1999, Vingt d’ans d’analyse financière en France, Comptabilité-contrôle-audit, 4, 61, 10.3917/cca.053.0061 · doi:10.3917/cca.053.0061
- Cormier, 1997, Investors’ assessment of implicit environmental liabilities: an empirical investigation, Journal of Accounting and Public Policy, 16, 215, 10.1016/S0278-4254(97)00002-1 · DOI · Paper page
- Gamble, 1995, Environmental disclosures in annual reports and 10Ks: an examination, Accounting Horizons, 9, 34
- Gibbins, 1990, The management of corporate financial disclosures: opportunism, ritualism, policies and processes, Journal of Accounting Research, 28, 121, 10.2307/2491219 · DOI · Paper page
- Gray, 1995, Corporate social and environmental reporting, Accounting, Auditing and Accountability Journal, 8, 44
- Gray, S.J., 1988. Toward a theory of cultural influence on the development of accounting systems internationally. Abacus 24 (3), 1–15 · DOI · Paper page
- Healy, 1999, Stock performance and intermediation changes surrounding sustained increases in disclosure, Contemporary Accounting Research, 16, 485, 10.1111/j.1911-3846.1999.tb00592.x · DOI · Paper page
- Hughes, 2000, The value relevance of nonfinancial measures of air pollution in the electric utility industry, The Accounting Review, 75, 209, 10.2308/accr.2000.75.2.209 · DOI · Paper page
- King, 1990, Expectations adjustments via timely management forecasts: review, synthesis and suggestions for future research, Journal of Accounting Literature, 9, 113
- Lang, 1993, Cross-sectional determinants of analyst ratings of corporate disclosures, Journal of Accounting Research, 31, 246, 10.2307/2491273 · DOI · Paper page
- Lang, 2000, Voluntary disclosure and equity offerings: reducing information asymmetry or hyping the stock, Contemporary Accounting Research, 17, 623, 10.1506/9N45-F0JX-AXVW-LBWJ · DOI · Paper page
- Li, 1997, Corporate disclosure of environmental liability information: theory and evidence, Contemporary Accounting Research, 14, 435, 10.1111/j.1911-3846.1997.tb00535.x · DOI · Paper page
- Louppe, 1994, Consumérisme vert et démarche marketing, Revue française de gestion, 98, 36
- Neu, 1998, Managing public impressions: environmental disclosures in annual reports, Accounting, Organizations and Society, 23, 265, 10.1016/S0361-3682(97)00008-1 · DOI · Paper page
- Saudaragan, 1992, Financial disclosure levels and foreign stock exchange listings, Journal of International Financial Management and Accounting, 4, 106, 10.1111/j.1467-646X.1992.tb00025.x · doi:10.1111/j.1467-646x.1992.tb00025.x
- Saudaragan, 1997, A review of research on the relationship between international capital markets and financial reporting by multinational firms, Journal of Accounting Literature, 16, 127
- Scott, 1994, Incentives and disincentives for financial disclosure: voluntary disclosure of defined benefit pension plan information by Canadian firms, The Accounting Review, 69, 26
- Sengupta, 1998, Corporate disclosure quality and the cost of debt, The Accounting Review, 73, 459
- Skinner, 1994, Why firms voluntarily disclose bad news, Journal of Accounting Research, 32, 38, 10.2307/2491386 · DOI · Paper page
- Verrecchia, 1990, Endogenous proprietary costs through firm interdependence, Journal of Accounting and Economics, 12, 245, 10.1016/0165-4101(90)90049-A · DOI · Paper page
- Walden, 1997, Environmental disclosures and public policy pressures, Journal of Accounting and Public Policy, 16, 125, 10.1016/S0278-4254(96)00015-4 · DOI · Paper page
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
Hahn, R., & Kühnen, M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.07.005 · Cited by 1,775
Cormier, D., Magnan, M., & Van Velthoven, B. (2005) · European Accounting Review · doi:10.1080/0963818042000339617 · Cited by 1,011
Self-citationWhere firms choose to disclose voluntary environmental information
Villiers, C. D., & van Staden, C. J. (2011) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2011.03.005 · Cited by 406
Evidence in development of sustainability reporting: a case of a developing country
Amran, A., & Haniffa, R. (2011) · Business Strategy and the Environment · doi:10.1002/bse.672 · Cited by 301
Metadata
- Authors
- Cormier, D., & Magnan, M.
- Venue
- Journal of Accounting and Public Policy
- Publisher
- Elsevier BV
- Published
- 2003-01
- Volume
- 22
- Issue
- 1
- Pages
- 43-62
- ISSN
- 0278-4254 (ISSN-L)
- OpenAlex
- W2091712047
- Cited by
- 652
- References
- 1
- FWCI
- 33.38
- Type
- journal article
- Language
- en
- Open access
- closed
- Licence
- www.elsevier.com/tdm/userlicense/1.0/ (tdm)
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
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Environmental reporting management: a continental European perspective. https://app.cochat.ai/papers/10.1016/s0278-4254(02)00085-6
- The paper
- Cormier, D., & Magnan, M. (2003). Environmental reporting management: a continental European perspective. Journal of Accounting and Public Policy. https://doi.org/10.1016/s0278-4254(02)00085-6
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.