Climate-risk materiality and firm risk
Ella Mae Matsumura; Rachna Prakash; Sandra C. Vera‐Muñoz · 2022 · Review of Accounting Studies
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract
Abstract Managers are required to disclose material climate risk in Form 10-K, but their decision whether or not to disclose is confounded by the lack of consensus on whether climate risk is material to the firms, as well as uncertainty about enforcement of disclosure regulations. Using the SASB Materiality Map™ to proxy for market expectations of climate risk materiality, we test whether the association between disclosing climate risk in 10-Ks and firm risk (proxied by cost of equity (COE)) varies with market expectations of climate risk materiality. Using S&P 500 firms’ decisions whether
Abstract by Ella Mae Matsumura; Rachna Prakash; Sandra C. Vera‐Muñoz, Review of Accounting Studies (2022) — licensed CC BY 4.0.
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Metadata source: OpenAlex · DOI 10.1007/s11142-022-09718-9