How capital markets assess the credibility and accuracy of CSR reporting: Exploring the effects of assurance quality and CSR restatement issuance
Author:
Affiliation:
1. IME (Multidisciplinary Institute for Enterprise) University of Salamanca Salamanca Spain
2. Economía Financiera y Contabilidad Universidad de Cádiz Cadiz Spain
3. Department of Management Università Politecnica delle Marche Ancona Italy
Publisher
Wiley
Subject
Aerospace Engineering
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/beer.12355
Reference79 articles.
1. Sustainability Performance and Assurance: Influence on Reputation
2. Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations
3. Corporate social responsibility assurance and reporting quality: Evidence from restatements
4. The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations.
5. Sustainability reports as simulacra? A counter-account of A and A+ GRI reports
Cited by 18 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Sustainability reporting and assurance practices contribution to SDG disclosure: evidence from communication on progress (CoP);Meditari Accountancy Research;2024-08-27
2. Unraveling the smokescreen of ESG disclosure debate: Shedding light on excessive ESG disclosure and economic risk;Business Ethics, the Environment & Responsibility;2024-08-23
3. Sustainability Disclosures and Their Influence on Cost of Capital: A Comprehensive Bibliometric Study;Bulletin of Business and Economics (BBE);2024-06-01
4. The evolution of non-financial report quality and visual content: information asymmetry and strategic signalling: a cross-cultural perspective;Environment, Development and Sustainability;2024-04-05
5. Corporate social responsibility performance and social reputation via corporate social responsibility awarding: is there a threshold effect?;Corporate Governance: The International Journal of Business in Society;2023-12-15
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3