The effect of internal control and corporate social responsibility on conditional accounting conservatism : evidence from France
Mounia Boulhaga, Hany Elbardan, Moataz Elmassri
| Year of publication: |
2023
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|---|---|
| Authors: | Boulhaga, Mounia ; Elbardan, Hany ; Elmassri, Moataz |
| Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 34.2023, 2, p. 228-241
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| Subject: | conditional conservatism | corporate social responsibility (CSR) | generalized method of moments (GMM) | internal control | legitimacy theory | Corporate Social Responsibility | Corporate social responsibility | Internes Kontrollsystem | Internal control | Momentenmethode | Method of moments | Frankreich | France | Konservatismus | Conservatism | Berichtswesen | Reporting | Nachhaltigkeitsbericht | Sustainability reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1002/jcaf.22605 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014279503