Impact of internal control quality on the information content of social responsibility reports : a study based on text similarity : evidence from China
Year of publication: |
2022
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Authors: | Huang, Pingping ; Jiao, Yuehua ; Li, Sihai |
Published in: |
International journal of accounting information systems. - Amsterdam [u.a.] : Elsevier, ISSN 1467-0895, ZDB-ID 2211804-4. - Vol. 45.2022, p. 1-20
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Subject: | Information content | Internal control quality | Social responsibility reports | Text similarity | Nachhaltigkeitsbericht | Sustainability reporting | China | Informationswert | Information value | Corporate Social Responsibility | Corporate social responsibility | Internes Kontrollsystem | Internal control |
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