Dilla, William; Janvrin, Diane; Perkins, Jon; Raschke, Robyn - In: Sustainability Accounting, Management and Policy Journal 10 (2019) 3, pp. 476-497
Purpose: The purpose of this study is to investigate whether investor views regarding the benefits of corporate environmental responsibility moderate the influence of environmental performance and assurance information on their judgments. Specifically, the authors examine the effects of two...