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Keywords: environmental disclosure
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Journal Articles
Does Litigation Risk Shape Environmental Disclosure Decisions? Evidence from Peers’ Environmental Disclosure Lawsuits
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (3): 445–475.
Published: 01 May 2025
... disclosure litigation risk, consistent with prior research and anecdotal evidence suggesting that firms perceive an increase in environmental disclosure litigation risk after a peer firm is sued for related disclosures. Although we provide mixed evidence around changes in total environmental disclosure...
Includes: Supplementary data
