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Record W7114894119 · doi:10.1016/j.finr.2025.100082

Greenwashing and the efficiency of new information price discovery

2025· article· en· W7114894119 on OpenAlexafffund

Bibliographic record

VenueFinance Research Open · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAuditing, Earnings Management, Governance
Canadian institutionsTrinity Western UniversityWestern UniversitySimon Fraser University
FundersSocial Sciences and Humanities Research Council of Canada
KeywordsGreenwashingCorporate governanceStock (firearms)Stock pricePrice discovery

Abstract

fetched live from OpenAlex

Leveraging RepRisk’s assessments of controversies related to firms’ environmental, social, and governance (ESG) practices between 2007 and 2018, we examine how corporate greenwashing influences a firm’s information environment and investor behavior. Using a staggered difference-in-difference (DiD) framework, our analysis reveals prices adjust to new information significantly more slowly when companies engage in greenwashing. In cross-sectional tests, we further show that greenwashing incidents have less of an impact on price discovery efficiency for firms with high ESG ratings and a stronger impact for firms with high institutional ownership. These findings suggest that investors react unfavorably to greenwashing events, perceiving them as garbling the information environment, which hampers the efficiency with which new information is incorporated into stock prices.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.007
metaresearch head score (Gemma)0.051
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.007
Threshold uncertainty score0.036

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0070.051
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0000.002
Scholarly communication0.0030.003
Open science0.0000.001
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0020.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.024
GPT teacher head0.306
Teacher spread0.281 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations1
Published2025
Admission routes2
Has abstractyes

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