Incremental information content of firm-level and segment-level water information for investors' judgments of future earnings
This study examines the information content of sustainability reports that include information designed to assist users to assess firms' operational risk associated with water sufficiency. In particular, it examines the impact on investors' earnings predictions of information indicating that mining firms have either sufficient or insufficient water to meet their planned levels of production without incurring high costs. It also investigates the impact of segment-level water information on...[Show more]
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