Impact of internal control quality on the information content of social responsibility reports : a study based on text similarity : evidence from China
Pingping Huang, Yuehua Jiao, Sihai Li
| Year of publication: |
2022
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|---|---|
| Authors: | Huang, Pingping ; Jiao, Yuehua ; Li, Sihai |
| Published in: |
International journal of accounting information systems. - Amsterdam [u.a.] : Elsevier, ISSN 1467-0895, ZDB-ID 2211804-4. - Vol. 45.2022, p. 1-20
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| Subject: | Information content | Internal control quality | Social responsibility reports | Text similarity | China | Informationswert | Information value | Nachhaltigkeitsbericht | Sustainability reporting | Internes Kontrollsystem | Internal control | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.accinf.2022.100558 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013271995