The contents of assurance statements for sustainability reports and information asymmetry
Stephan Fuhrmann, Christian Ott, Elisabeth Looks and Thomas W. Guenther
| Year of publication: |
June 2017
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| Authors: | Fuhrmann, Stephan ; Ott, Christian ; Looks, Elisabeth ; Günther, Thomas |
| Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 47.2017, 4, p. 369-400
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| Subject: | voluntary assurance | ISAE 3000 | AA1000AS | information asymmetry | GRI | sustainability reporting | Asymmetrische Information | Asymmetric information | Nachhaltigkeitsbericht | Sustainability reporting | Berichtswesen | Reporting | Nachhaltige Entwicklung | Sustainable development | Corporate Social Responsibility | Corporate social responsibility | Informationswert | Information value |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2016.1263550 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011703245