Does external assurance on CSR reporting contribute to its higher quality? Empirical evidence from China
This paper examines the difference that the assurance brings to the quality of CSR reports in the Chinese institutional setting, in particular, the difference in quality (proxy – RKS ranking) of assured and unassured CSR reports, as well as whether the high ownership concentration and corresponding...
| Main Authors: | , , , , |
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| 格式: | 文件 |
| 语言: | English |
| 出版: |
LLC "CPC "Business Perspectives"
2021-12-01
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| 丛编: | Investment Management & Financial Innovations |
| 主题: | |
| 在线阅读: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/15882/IMFI_2021_04_Pasko.pdf |