Environmental disclosure in the mining industry: A signaling paradox?

Vanessa Magness

Advances in Environmental Accounting and Management2009https://doi.org/10.1108/s1479-3598(2010)0000004006book-chapter
AJG 1ABDC B
Weight
0.70

Abstract

An environmental accident at a Placer Dome mine triggered a contagion effect across the Canadian mining industry. The decline in equity prices was moderated by prior disclosure of a high-level commitment to environmental management. Investors appear to interpret this information as a signal of expertise in the management of environmental risks and costs. The same companies are positioned to make the most credible financial disclosures about environmental management, and yet the evidence suggests that financial disclosures themselves have a negative impact on company value. There may be a miscommunication between investors and analysts on the one hand and mining company executives on the other, which could explain why mining company managers report their companies’ shares are undervalued.

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https://doi.org/https://doi.org/10.1108/s1479-3598(2010)0000004006

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@article{vanessa2009,
  title        = {{Environmental disclosure in the mining industry: A signaling paradox?}},
  author       = {Vanessa Magness},
  journal      = {Advances in Environmental Accounting and Management},
  year         = {2009},
  doi          = {https://doi.org/https://doi.org/10.1108/s1479-3598(2010)0000004006},
}

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Evidence weight

0.70

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.93 × 0.4 = 0.37
M · momentum0.69 × 0.15 = 0.10
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.