Tseng, Tzu-Yun; Shih, Niensu - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-17
disclosure and assurance of CSR reports to partial mandatory disclosure and partial mandatory assurance. This paper examines this … policy's effects on analyst forecast. The empirical results showed that the mandatory disclosure policy on CSR reports … mandatory accountant assurance which means that the mandatory assurance policy on CSR reports significantly further increased …