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| Author: | Cho, C. H. Roberts, R. W. Patten, D. M. |
| Title: | The language of US corporate environmental disclosure |
| Journal: | Accounting, Organizations and Society
2010 : MAY, VOL. 35:4 p. 431-443 |
| Index terms: | disclosure environmental policy corporate image bias USA |
| Language: | eng |
| Abstract: | The study investigates whether there are self-serving biases in the language and verbal tone used in corporations' environmental disclosures. The degree of bias in the narratives seems to vary systemically based on firm environmental performance. The hypotheses of that disclosures of worse environmental performers exhibits significantly more optimism and certainty than better-performing counterparts are tested using a cross-sectional sample of corporate environmental disclosures contained in US 10-K annual reports. Empirical support for hypotheses is found. |
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