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Forward-looking disclosures in integrated reporting : evidence from Poland
Bek-Gaik, Bogusława; Surowiec, Anna - In: European research studies 24 (2021) 4B, pp. 952-981
Persistent link: https://www.econbiz.de/10012806243
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Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports
Chen, Long; Srinidhi, Bin N.; Tsang, Albert; Yu, Wei - In: Journal of management accounting research : JMAR 28 (2016) 2, pp. 53-76
Persistent link: https://www.econbiz.de/10011591568
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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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Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
Chen, Long - 2016
Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated with greater CSR reporting credibility. We find that audit...
Persistent link: https://www.econbiz.de/10012999531
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Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
Chen, Long - 2015
Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated with greater CSR reporting credibility. We find that audit...
Persistent link: https://www.econbiz.de/10013014637
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Impact of ESG disclosure and financial reporting quality on investment efficiency
Ellili, Nejla Ould Daoud - In: Corporate governance : international journal of … 22 (2022) 5, pp. 1094-1111
Persistent link: https://www.econbiz.de/10013369340
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Identification of going-concern risks in csr and integrated reports of polish companies from the construction and property development sector
Szczepankiewicz, Elżbieta Izabela - In: Risks : open access journal 9 (2021) 5, pp. 1-31
The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over … risk in a CSR or integrated reports, and whether it is possible to assess going-concern risks based on the reports. The … author analysed the content of selected CSR and integrated reports to describe the scope and structure of going-concern risk …
Persistent link: https://www.econbiz.de/10012508821
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Can CSR disclosure protect firm reputation during financial restatements?
Zhang, Lu; Shan, Yuan George; Chang, Millicent - In: Journal of business ethics : JBE 173 (2021) 1, pp. 157-184
Persistent link: https://www.econbiz.de/10012618134
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Mandatory corporate social responsibility (CSR) reporting and financial reporting quality : evidence from a quasi-natural experiment
Wang, Xue; Cao, Feng; Ye, Kangtao - In: Journal of business ethics : JOBE 152 (2018) 1, pp. 253-274
Persistent link: https://www.econbiz.de/10011926889
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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