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The contents of assurance statements for sustainability reports and information asymmetry
Fuhrmann, Stephan; Ott, Christian; Looks, Elisabeth; … - In: Accounting and business research : a research quarterly … 47 (2017) 4, pp. 369-400
Persistent link: https://www.econbiz.de/10011703245
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Carbon Disclosure, Contextual Factors, and Information Asymmetry : The Case of Physical Risk Reporting
Schiemann, Frank - 2020
The paper focuses on the reporting of climate change-related physical risks. Drawing on data from the CDP questionnaire for 717 European companies over three years (2011–13) we find that information asymmetry is generally smaller when firms report about their physical risks. Furthermore, we...
Persistent link: https://www.econbiz.de/10012851227
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Carbon disclosure, contextual factors, and information asymmetry : the case of physical risk reporting
Schiemann, Frank; Sakhel, Alice - In: The European accounting review 28 (2019) 4, pp. 791-818
Persistent link: https://www.econbiz.de/10012195367
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ESG Controversies, ESG Disclosure and analyst forecast accuracy
Schiemann, Frank; Tietmeyer, Raphael - In: International review of financial analysis 84 (2022), pp. 1-15
Persistent link: https://www.econbiz.de/10013472864