Do the IFRS promote corporate social responsibility reporting? : evidence from IFRS convergence in India
P.R. Weerathunga, Chen Xiaofang, Mohammad Nurunnabi, K.M.M.C.B. Kulathunga, R.M.N. C. Swarnapali
| Year of publication: |
2020
|
|---|---|
| Authors: | Weerathunga, Prageeth Roshan ; Chen, Xiaofang ; Nurunnabi, Mohammad ; Kulathunga, K. M. M. C. B. ; Swarnapali, Chandani |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 40.2020, p. 1-19
|
| Subject: | BSE | Corporate sustainability | CSR | Economic growth | IFRS | Ind AS | India | Voluntary disclosure | Corporate Social Responsibility | Corporate social responsibility | Indien | Unternehmenspublizität | Corporate disclosure | Nachhaltigkeitsbericht | Sustainability reporting | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2020.100336 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012421946