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Effect of financial reporting quality on sustainability information disclosure
Martínez-Ferrero, Jennifer; Garcia-Sanchez, Isabel M.; … - In: Corporate social responsibility and environmental management 22 (2015) 1, pp. 45-64
Persistent link: https://www.econbiz.de/10011296351
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Sustainability Reporting and XBRL
Baumunk, Jon A. - 2014
Persistent link: https://www.econbiz.de/10013069770
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Audit committees and financial reporting quality : evidence form UK environmental accounting disclosures
Al-Shaer, Habiba; Salama, Aly; Toms, Steven - In: Journal of applied accounting research 18 (2017) 1, pp. 2-21
Persistent link: https://www.econbiz.de/10011595059
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Corporate social responsibility assurance and reporting quality : evidence from restatements
Ballou, Brian; Chen, Po-Chang; Grenier, Jonathan H. - In: Journal of accounting and public policy 37 (2018) 2, pp. 167-188
Persistent link: https://www.econbiz.de/10011872540
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CSR restatements : mischief or mistake?
Bachmann, Rebecca L.; Spiropoulos, Helen - In: Journal of management accounting research : JMAR 35 (2023) 3, pp. 21-50
Persistent link: https://www.econbiz.de/10014431571
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Sustainability reporting, board diversity, earnings management and financial statements readability : evidence from an emerging economy
Ndegwa, James Ndirangu - In: Corporate governance : international journal of … 24 (2024) 4, pp. 780-798
Persistent link: https://www.econbiz.de/10015052387
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Integrated Reporting : Grundlagen, Implementierung, Praxisbeispiele
Günther, Edeltraud (ed.); Bassen, Alexander (ed.) - 2016
Persistent link: https://www.econbiz.de/10011414550
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Corporate sustainability : first evidence on materiality
Khan, Mozaffar; Serafeim, George; Yoon, Aaron - 2015
Using newly-available materiality classifications of sustainability topics, we develop a novel dataset by hand-mapping sustainability investments classified as material for each industry into firm-specific sustainability ratings. This allows us to present new evidence on the value implications...
Persistent link: https://www.econbiz.de/10011305115
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Theoretical Insights on Integrated Reporting : Valuing the Financial, Social and Sustainability Disclosures
Camilleri, Mark Anthony - 2019
, the organisations integrate financial, social and sustainability reporting. In this light, this chapter provides a … disclosures. Afterwards, it describes the International Integrated Reporting Council's IR Framework and its guiding principles … reporting …
Persistent link: https://www.econbiz.de/10012867812
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Effectiveness of the Implementation Good Corporate Governance and Financial Performance on the Quality of Sustainability Reporting Disclosure
Wahyuni, Putri Dwi; Dirman, Angela; Oktavia; Kristanto, … - 2021
performance on the quality of sustainability reporting disclosure. The dependent variable used in this study is the quality of … sustainability reporting disclosure which is proxied by the G4 Sustainability Reporting Index (SRI), while the independent variable … effect on the quality of sustainability reporting disclosure while the variable proportion of independent commissioners …
Persistent link: https://www.econbiz.de/10013238635