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Keywords: Informativeness of earnings
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Journal Articles
Corporate sustainability performance and informativeness of earnings
Available to Purchase
Journal:
American Journal of Business
American Journal of Business (2022) 37 (3): 120–138.
Published: 07 December 2021
... squares (OLS) regressions to test their hypotheses. Findings Consistent with the voluntary disclosure and environmental, social and governance (ESG) performance literature, the authors find that higher sustainability performance improves the stock price informativeness of earnings. The authors find...
