Does better CSR disclosure minimise the problem of asymmetric financial reporting? : the role of market supervision
Kung-Cheng Ho, Xin Xu, Xixi Shen and Jinxin Yu
| Year of publication: |
2024
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| Authors: | Ho, Kung-Cheng ; Xu, Xin ; Shen, Xixi ; Yu, Jinxin |
| Published in: |
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas. - Abingdon, Oxon : Routledge, Taylor & Francis Group, ISSN 2332-0753, ZDB-ID 2567008-6. - Vol. 53.2024, 1, p. 99-122
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| Subject: | adverse selection | CSR | financial reporting asymmetry | financial reporting comparability | market supervision | moral hazard | Corporate Social Responsibility | Corporate social responsibility | Adverse Selektion | Adverse selection | Moral Hazard | Moral hazard | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure | Jahresabschluss | Financial statement | Asymmetrische Information | Asymmetric information |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/02102412.2023.2235225 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014511728