The value of mandatory certification : a real effects perspective
Year of publication: |
2023
|
---|---|
Authors: | Jiang, Xu ; Xin, Baohua ; Xiong, Yan |
Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 61.2023, 1, p. 377-413
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Subject: | real effects | certification | disclosure | audit regulation | disclosure regulation | ESG disclosure | Unternehmenspublizität | Corporate disclosure | Regulierung | Regulation | Auskunftspflicht | Disclosure regulation | Wirkungsanalyse | Impact assessment | Wirtschaftsprüfung | Financial audit | Standardisierung | Standardization |
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