Is tenure important in the sustainability assurance context? : an empirical analysis of the informative value of assurance statements
Year of publication: |
2023
|
---|---|
Authors: | Ruiz-Barbadillo, Emiliano ; Martínez-Ferrero, Jennifer |
Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 31.2023, 5, p. 1483-1517
|
Subject: | Information asymmetries | Sustainability assurance | Sustainability reporting | Tenure | Nachhaltigkeitsbericht | Asymmetrische Information | Asymmetric information | Informationswert | Information value | Corporate Social Responsibility | Corporate social responsibility | Nachhaltigkeit | Sustainability | Nachhaltige Entwicklung | Sustainable development | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting |
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