Issue Information ‐ TOC

• Published date: 01 December 2024
• Date: 01 December 2024
• DOI: http://doi.org/10.1111/1475-679X.12586

Journal of Accounting Research

VOLUME 62 , NUMBER 5 DECEMBER 2024

VOLUME 62 , NUMBER 5 • DECEMBER 2024

Published by

The Chookaszian Accounting

Research Center at the University of

Chicago Booth School of Business.

senior editors

Philip G. Berger

Luzi Hail

Christian Leuz

Valeri Nikolaev

Haresh Sapra

Laurence van Lent

Regina Wittenberg Moerman

editorial manager

Lisa M. Heiberger

associate editors

Jeremy Bertomeu

Jennifer Blouin

Hans Christensen

Anna Costello

Scott Dyreng

Yonca Ertimur

Eva Labro

Volker Laux

Clive Lennox

Mark Maffett

Michael Minnis

Miguel Minutti-Meza

Maria Ogneva

Hong Qu

Kristina Rennekamp

Sugata Roychowdhury

Andrew Sutherland

Ahmed Tahoun

Charles Wang

Anastasia Zakolyukina

Journal of

Accounting

Research

Special Issue: ESG Measurement,

Reporting and Accountability for

Sustainable Businesses

Journal of Accounting Research

VOLUME 62 , NUMBER 5 • DECEMBER 2024

Special Issue: ESG Measurement, Reporting and Accountability

for Sustainable Businesses

The Role of Information in Building a More Sustainable Economy:

A Supply and Demand Perspective

Henry L. Friedman and Gaizka Ormazabal 1575

ESG Disclosures in the Private Equity Industry

Jefferson Abraham , Marcel Olbert , and Florin Vasvari 1611

Diversity Washing

Andrew C. Baker , David F. Larcker , Charles G. M c Clure , Durgesh Saraph , and Edward M. Watts 1661

The Financially Material Effects of Mandatory Nonfinancial Disclosure

Brian Gibbons 1711

Comply or Explain: Do Firms Opportunistically Claim Trade Secrets in

Mandatory Environmental Disclosure Programs?

Yile (Anson) Jiang 1755

The Effects of Mandatory ESG Disclosure Around the World

Philipp Krueger , Zacharias Sautner , Dragon Yongjun Tang , and Rui Zhong 1795

On the EPA’s Radar: The Role of Financial Reports in Environmental

Regulatory Oversight

Bin Li and Annika Yu Wang 1849

Do Commercial Ties Influence ESG Ratings? Evidence from Moody’s

and S&P

Xuanbo Li , Yun Lou , and Liandong Zhang 1901

Global Evolution of Environmental and Social Disclosure in Annual Reports

Yan Lin , Rui Shen , Jasmine Wang , and Y. Julia Yu 1941

Sexism, Culture, and Firm Value: Evidence from the Harvey Weinstein

Scandal and the #MeToo Movement

Karl V. Lins , Lukas Roth , Henri Servaes , and Ane Tamayo 1989

senior editors: Philip G. Berger, Luzi Hail, Christian Leuz, Valeri Nikolaev, Haresh Sapra,

Laurence van Lent, and Regina Wittenberg Moerman