create a website

Do shareholders reward or punish risky firms due to CSR reporting and assurance?. (2022). Pizzi, Simone ; Caputo, Fabio ; Kuzey, Cemil ; Uyar, Ali ; Karaman, Abdullah S.
In: Managerial and Decision Economics.
RePEc:wly:mgtdec:v:43:y:2022:i:5:p:1596-1620.

Full description at Econpapers || Download paper

Cited: 6

Citations received by this document

Cites: 144

References cited by this document

Cocites: 38

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Corporate social responsibility in annual reports of Czech and Slovak companies. (2024). Indela, Michal.
    In: Český finanční a účetní časopis.
    RePEc:prg:jnlcfu:v:2024:y:2024:i:2:id:590:p:4-22.

    Full description at Econpapers || Download paper

  2. Do board monitoring and audit committee quality help risky firms reduce CSR controversies?. (2024). Karaman, Abdullah S ; Uyar, Ali ; Al-Shaer, Habiba ; Kuzey, Cemil.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:63:y:2024:i:3:d:10.1007_s11156-024-01280-6.

    Full description at Econpapers || Download paper

  3. Dividend payout and corporate transparency: Do CSR governance mechanisms matter?. (2024). Wasiuzzaman, Shaista ; Kuzey, Cemil ; Uyar, Ali ; Karaman, Abdullah S.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:71:y:2024:i:c:s0275531924002733.

    Full description at Econpapers || Download paper

  4. CSR awarding: A test of social reputation and impression management. (2024). Uyar, Ali ; Kuzey, Cemil ; Gerged, Ali Meftah ; Karaman, Abdullah S ; Hamrouni, Amal.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:96:y:2024:i:pc:s1059056024006981.

    Full description at Econpapers || Download paper

  5. CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation. (2023). Elbardan, Hany ; Kuzey, Cemil ; Uyar, Ali ; Karaman, Abdullah S.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:53:y:2023:i:c:s1061951823000587.

    Full description at Econpapers || Download paper

  6. Do shareholders punish or reward excessive CSR engagement? Moderating effect of cash flow and firm growth. (2023). Al-Shaer, Habiba ; Kuzey, Cemil ; Uyar, Ali ; Karaman, Abdullah S.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:88:y:2023:i:c:s1057521923001886.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Ackers, B., & Eccles, N. S. (2015). Mandatory corporate social responsibility assurance practices: The case of KING III in South Africa. Accounting, Auditing and Accountability Journal, 28(4), 515–550. https://doi.org/10.1108/AAAJ-12-2013-1554.

  2. Al‐Dah, B., Dah, M., & Jizi, M. (2018). Is CSR reporting always favorable? Management Decision, 56(7), 1506–1525. https://doi.org/10.1108/MD-05-2017-0540.
    Paper not yet in RePEc: Add citation now
  3. Al‐Hadi, A., Chatterjee, B., Yaftian, A., Taylor, G., & Monzur Hasan, M. (2019). Corporate social responsibility performance, financial distress and firm life cycle: Evidence from Australia. Accounting and Finance, 59(2), 961–989. https://doi.org/10.1111/acfi.12277.

  4. Altman, E. I. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The Journal of Finance, 23(4), 589–609. https://doi.org/10.1111/j.1540-6261.1968.tb00843.x.

  5. Altman, E. I., & Hotchkiss, E. (2011). Corporate financial distress and bankruptcy: Predict and avoid bankruptcy, analyze and invest in distressed debt (Third ed.). John Wiley & Sons.
    Paper not yet in RePEc: Add citation now
  6. Altman, E. I., & Sabato, G. (2007). Modelling credit risk for SMEs: Evidence from the U.S. market. Abacus, 43(3), 332–357. https://doi.org/10.1111/j.1467-6281.2007.00234.x.

  7. Altman, E. I., Iwanicz‐Drozdowska, M., Laitinen, E. K., & Suvas, A. (2017). Financial distress prediction in an international context: A review and empirical analysis of Altman's Z‐score model. Journal of International Financial Management and Accounting, 28(2), 131–171. https://doi.org/10.1111/jifm.12053.
    Paper not yet in RePEc: Add citation now
  8. Angrist, J. D., & Krueger, A. B. (2001). Instrumental variables and the search for identification: From supply and demand to natural experiments. Journal of Economic Perspectives, 15(4), 69–85. https://doi.org/10.1257/jep.15.4.69.

  9. Apaydin, M., Jiang, G. F., Demirbag, M., & Jamali, D. (2020). The importance of corporate social responsibility strategic fit and times of economic hardship. British Journal of Management, 00, 1–17. https://doi.org/10.1111/1467-8551.12402.
    Paper not yet in RePEc: Add citation now
  10. Arnold, P. J. (2009). Global financial crisis: The challenge to accounting research. Accounting, Organizations and Society, 34(6–7), 803–809. https://doi.org/10.1016/j.aos.2009.04.004.

  11. Baboukardos, D., & Rimmel, G. (2016). Value relevance of accounting information under an integrated reporting approach: A research note. Journal of Accounting and Public Policy, 35(4), 437–452. https://doi.org/10.1016/j.jaccpubpol.2016.04.004.
    Paper not yet in RePEc: Add citation now
  12. Ballou, B., Chen, P. C., Grenier, J. H., & Heitger, D. L. (2018). Corporate social responsibility assurance and reporting quality: Evidence from restatements. Journal of Accounting and Public Policy, 37(2), 167–188. https://doi.org/10.1016/j.jaccpubpol.2018.02.001.
    Paper not yet in RePEc: Add citation now
  13. Baltagi, B. H. (2005). Econometric analysis of panel data (Third ed.). John Wiley & Sons Ltd.
    Paper not yet in RePEc: Add citation now
  14. Bassetti, T., Dal Maso, L., Liberatore, G., & Mazzi, F. (2020). A critical validation of the value added intellectual coefficient: Use in empirical research and comparison with alternative measures of intellectual capital. Journal of Management and Governance, 24(4), 1115–1145. https://doi.org/10.1007/s10997-019-09494-w.

  15. Bebbington, J., Gray, R., & Larrinaga, C. (2000). Environmental and social accounting in Europe. European Accounting Review, 9(1), 3–6. https://doi.org/10.1080/713764847.
    Paper not yet in RePEc: Add citation now
  16. Bebbington, J., Larrinaga, C., & Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337–361. https://doi.org/10.1108/09513570810863932.
    Paper not yet in RePEc: Add citation now
  17. Bebbington, J., Schneider, T., Stevenson, L., & Fox, A. (2020). Fossil fuel reserves and resources reporting and unburnable carbon: Investigating conflicting accounts. Critical Perspectives on Accounting, 66, 102083. https://doi.org/10.1016/j.cpa.2019.04.004.

  18. Beck, C., Frost, G., & Jones, S. (2018). CSR disclosure and financial performance revisited: A cross‐country analysis. Australian Journal of Management, 43(4), 517–537. https://doi.org/10.1177/0312896218771438.
    Paper not yet in RePEc: Add citation now
  19. Bellemare, M. F., Masaki, T., & Pepinsky, T. B. (2017). Lagged explanatory variables and the estimation of causal effect. The Journal of Politics, 79(3), 949–963. https://doi.org/10.1086/690946.
    Paper not yet in RePEc: Add citation now
  20. Beske, F., Haustein, E., & Lorson, P. C. (2020). Materiality analysis in sustainability and integrated reports. Sustainability Accounting, Management and Policy Journal, 11(1), 162–186. https://doi.org/10.1108/SAMPJ-12-2018-0343.
    Paper not yet in RePEc: Add citation now
  21. Bhaskaran, R. K., Ting, I. W. K., Sukumaran, S. K., & Sumod, S. D. (2020). Environmental, social and governance initiatives and wealth creation for firms: An empirical examination. Managerial and Decision Economics, 41(5), 710–729. https://doi.org/10.1002/mde.3131.

  22. BlackRock. (2020). Our approach to sustainability. BlackRock, Inc.
    Paper not yet in RePEc: Add citation now
  23. Boiral, O. (2013). Sustainability reports as simulacra? A counter‐account of A and a+ GRI reports. Accounting, Auditing & Accountability Journal, 26(7), 1036–1071. https://doi.org/10.1108/AAAJ-04-2012-00998.

  24. Bontis, N. (1998). Intellectual capital: An exploratory study that develops measures and models. Management Decision, 36(2), 63–76. https://doi.org/10.1108/00251749810204142.
    Paper not yet in RePEc: Add citation now
  25. Boubaker, S., Cellier, A., Manita, R., & Saeed, A. (2020). Does corporate social responsibility reduce financial distress risk? Economic Modelling, 91, 835–851. https://doi.org/10.1016/j.econmod.2020.05.012.

  26. Braam, G., & Peeters, R. (2018). Corporate sustainability performance and assurance on sustainability reports: Diffusion of accounting practices in the realm of sustainable development. Corporate Social Responsibility and Environmental Management, 25(2), 164–181. https://doi.org/10.1002/csr.1447.

  27. Broccardo, L., & Zicari, A. (2020). Sustainability as a driver for value creation: A business model analysis of small and medium entreprises in the Italian wine sector. Journal of Cleaner Production, 259, 120852. https://doi.org/10.1016/j.jclepro.2020.120852.
    Paper not yet in RePEc: Add citation now
  28. Campa, D., & Camacho‐Miñano, M. D. M. (2015). The impact of SME's pre‐bankruptcy financial distress on earnings management tools. International Review of Financial Analysis, 42, 222–234. https://doi.org/10.1016/j.irfa.2015.07.004.
    Paper not yet in RePEc: Add citation now
  29. Casonato, F., Farneti, F., & Dumay, J. (2019). Social capital and integrated reporting: Losing legitimacy when reporting talk is not supported by actions. Journal of Intellectual Capital, 20(1), 144–164. https://doi.org/10.1108/JIC-08-2018-0132.
    Paper not yet in RePEc: Add citation now
  30. Cheng, S. (2008). Board size and the variability of corporate performance. Journal of Financial Economics, 87(1), 157–176. https://doi.org/10.1016/j.jfineco.2006.10.006.

  31. Chiaramonte, L., & Casu, B. (2017). Capital and liquidity ratios and financial distress. Evidence from the European banking industry. British Accounting Review, 49(2), 138–161. https://doi.org/10.1016/j.bar.2016.04.001.

  32. Cho, C. H., Michelon, G., Patten, D. M., & Roberts, R. W. (2015). CSR report assurance in the USA: An empirical investigation of determinants and effects. Sustainability Accounting, Management and Policy Journal, 5(2), 130–148. https://doi.org/10.1108/SAMPJ-01-2014-0003.
    Paper not yet in RePEc: Add citation now
  33. Ciampi, F., Giannozzi, A., Marzi, G., & Altman, E. I. (2021). Rethinking SME default prediction: A systematic literature review and future perspectives. Scientometrics, 126, 2141–2188. https://doi.org/10.1007/s11192-020-03856-0.

  34. Cimon, D., & Garriott, C. (2019). Banking regulation and market making. Journal of Banking and Finance, 109, 105653. https://doi.org/10.1016/j.jbankfin.2019.105653.

  35. Clarkson, P., Li, Y., Richardson, G., & Tsang, A. (2019). Causes and consequences of voluntary assurance of CSR reports: International evidence involving Dow Jones sustainability index inclusion and firm valuation. Accounting, Auditing and Accountability Journal, 32(8), 2451–2474. https://doi.org/10.1108/AAAJ-03-2018-3424.

  36. Consolandi, C., Phadke, H., Hawley, J., & Eccles, R. G. (2020). Material ESG outcomes and SDG externalities: Evaluating the health care Sector's contribution to the SDGs. Organization & Environment, 33(4), 511–533. https://doi.org/10.1177/1086026619899795.
    Paper not yet in RePEc: Add citation now
  37. Cordeiro, J. J., & Tewari, M. (2015). Firm characteristics, industry context, and investor reactions to environmental CSR: A stakeholder theory approach. Journal of Business Ethics, 130(4), 833–849. https://doi.org/10.1007/s10551-014-2115-x.

  38. Coronella, S., Caputo, F., Leopizzi, R., & Venturelli, A. (2018). Corporate social responsibility in Economia Aziendale scholars' theories: A taxonomic perspective. Meditari Accountancy Research, 26(4), 640–656. https://doi.org/10.1108/MEDAR-03-2017-0124.
    Paper not yet in RePEc: Add citation now
  39. Corporate Reporting Dialogue. (2019). Driving alignment in climate‐related reporting. Startup CEO.
    Paper not yet in RePEc: Add citation now
  40. Cosma, S., Soana, M. G., & Venturelli, A. (2018). Does the market reward integrated report quality? African Journal of Business Management, 12(4), 78–91. https://doi.org/10.5897/AJBM2017.8469.
    Paper not yet in RePEc: Add citation now
  41. Cui, J., Jo, H., & Na, H. (2018). Does corporate social responsibility affect information asymmetry? Journal of Business Ethics, 148(3), 549–572. https://doi.org/10.1007/s10551-015-3003-8.

  42. Deegan, C. M. (2019). Legitimacy theory: Despite its enduring popularity and contribution, time is right for a necessary makeover. Accounting, Auditing and Accountability Journal, 32(8), 2307–2329. https://doi.org/10.1108/AAAJ-08-2018-3638.

  43. Deloitte. (2019). Osservatorio Nazionale sulla Rendicontazione non Finanziaria ex D. Lgs. 254/2016. 1 ° Report|Ottobre 2018 Osservatorio Nazionale sulla Rendicontazione non Finanziaria Report 2018. 1–40.
    Paper not yet in RePEc: Add citation now
  44. Deswanto, R. B., & Siregar, S. V. (2018). The associations between environmental disclosures with financial performance, environmental performance, and firm value. Social Responsibility Journal, 14(1), 180–193. https://doi.org/10.1108/SRJ-01-2017-0005.

  45. Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012). Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. Accounting Review, 87(3), 723–759. https://doi.org/10.2308/accr-10218.
    Paper not yet in RePEc: Add citation now
  46. Diouf, D., & Boiral, O. (2017). The quality of sustainability reports and impression management: A stakeholder perspective. Accounting, Auditing and Accountability Journal, 30(3), 643–667. https://doi.org/10.1108/AAAJ-04-2015-2044.

  47. Dixon‐Fowler, H. R., Slater, D. J., Johnson, J. L., Ellstrand, A. E., & Romi, A. M. (2013). Beyond ‘does it pay to be green?’ A meta‐analysis of moderators of the CEP‐CFP relationship. Journal of Business Ethics, 112(2), 353–366.
    Paper not yet in RePEc: Add citation now
  48. Doni, F., Bianchi Martini, S., Corvino, A., & Mazzoni, M. (2019). Voluntary versus mandatory non‐financial disclosure. Meditari Accountancy Research, 28(5), 781–802. https://doi.org/10.1108/MEDAR-12-2018-0423.
    Paper not yet in RePEc: Add citation now
  49. Du, K., & Wu, S. J. (2019). Does external SRA enhance the credibility of CSR reports? Evidence from CSR‐related misconduct events in Taiwan. Auditing: A Journal of Practice & Theory, 38(4), 101–130. https://doi.org/10.2308/ajpt-52418.
    Paper not yet in RePEc: Add citation now
  50. Dubbink, W., Graafland, J., & Van Liedekerke, L. (2008). CSR, transparency and the role of intermediate organisations. Journal of Business Ethics, 82(2), 391–406. https://doi.org/10.1007/s10551-008-9893-y.

  51. Dumay, J., Frost, G., & Beck, C. (2015). Material legitimacy: Blending organisational and stakeholder concerns through non‐financial information disclosures. Journal of Accounting and Organizational Change, 11(1), 2–23. https://doi.org/10.1108/JAOC-06-2013-0057.
    Paper not yet in RePEc: Add citation now
  52. Elliott, W. B., Grant, S. M., & Rennekamp, K. M. (2017). How disclosure features of corporate social responsibility reports interact with investor numeracy to influence investor judgments. Contemporary Accounting Research, 34(3), 1596–1621. https://doi.org/10.1111/1911-3846.12302.

  53. Ellis, L., & Bastin, C. (2011). Corporate social responsibility in times of recession: Changing discourses and implications for policy and practice. Corporate Social Responsibility and Environmental Management, 18(5), 294–305. https://doi.org/10.1002/csr.254.

  54. Elnahass, M., & Doukakis, L. (2019). Market valuations of bargain purchase gains: Are these true gains under IFRS? Accounting and Business Research, 49(7), 753–784. https://doi.org/10.1080/00014788.2019.1609345.

  55. European Commission. (2020). Summary report of the public consultation on the review of the non‐financial reporting directive 20 February 2020‐11 June 2020. June 5–7. https://ec.europa.eu/digital-single-market/en/news/summary-report-public-consultation-evaluation-and-review-eprivacy-directive.
    Paper not yet in RePEc: Add citation now
  56. Feenstra, R. C., Hong, C., Ma, H., & Spencer, B. J. (2013). Contractual versus non‐contractual trade: The role of institutions in China. Journal of Economic Behavior & Organization, 94, 281–294. https://doi.org/10.1016/j.jebo.2013.08.009.
    Paper not yet in RePEc: Add citation now
  57. Gangi, F., Meles, A., Monferrà, S., & Mustilli, M. (2020). Does corporate social responsibility help the survivorship of SMEs and large firms? Global Finance Journal, 43, 100402. https://doi.org/10.1016/j.gfj.2018.01.006.

  58. García‐Benau, M. A., Sierra‐Garcia, L., & Zorio, A. (2013). Financial crisis impact on sustainability reporting. Management Decision, 51(7), 1528–1542. https://doi.org/10.1108/MD-03-2013-0102.
    Paper not yet in RePEc: Add citation now
  59. García‐Sánchez, I. M., Hussain, N., Khan, S. A., & Martínez‐Ferrero, J. (2021). Do markets punish or reward corporate social responsibility decoupling? Business and Society, 60(6), 1431–1467. https://doi.org/10.1177/0007650319898839.
    Paper not yet in RePEc: Add citation now
  60. Global Reporting Initiative, & CSR Europe. (2017). Member state implementation of directive 2014/95/EU: A comprehensive overview of how member states are implementing the EU directive on non‐financial and diversity information. CSR Europe and GRI 2017, 36. https://www.csreurope.org/sites/default/files/CSR Europe_GRI NFR publication_0%281%29.pdf.
    Paper not yet in RePEc: Add citation now
  61. Global Reporting Initiative. (2020). Consolidated set of GRI standards. https://www.globalreporting.org/how-to-use-the-gri-standards/resource-center/#:~:text=Consolidated%20set%20of%20GRI%20Standards.
    Paper not yet in RePEc: Add citation now
  62. Godos‐Díez, J. L., Cabeza‐García, L., Alonso‐Martínez, D., & Fernández‐Gago, R. (2018). Factors influencing board of directors' decision‐making process as determinants of CSR engagement. Review of Managerial Science, 12(1), 229–253. https://doi.org/10.1007/s11846-016-0220-1.
    Paper not yet in RePEc: Add citation now
  63. Goering, G. E. (2010). Corporate social responsibility, durable‐goods and firm profitability. Managerial and Decision Economics, 31(7), 489–496. https://doi.org/10.1002/mde.1508.

  64. Gong, Y., & Ho, K. C. (2018). Does corporate social responsibility matter for corporate stability? Evidence from China. Quality & Quantity, 52(5), 2291–2319. https://doi.org/10.1007/s11135-017-0665-6.

  65. Govindan, K., Kilic, M., Uyar, A., & Karaman, A. S. (2021). Drivers and value‐relevance of CSR performance in the logistics sector: A cross‐country firm‐level investigation. International Journal of Production Economics, 231, 107835. https://doi.org/10.1016/j.ijpe.2020.107835.
    Paper not yet in RePEc: Add citation now
  66. Gul, F. A., Khedmati, M., Lim, E. K., & Navissi, F. (2018). Managerial ability, financial distress, and audit fees. Accounting Horizons, 32(1), 29–51. https://doi.org/10.2308/acch-51888.
    Paper not yet in RePEc: Add citation now
  67. Habib, A., D'Costa, M., Huang, H. J., Bhuiyan, M. B. U., & Sun, L. (2020). Determinants and consequences of financial distress: Review of the empirical literature. Accounting & Finance, 60(S1), 1023–1075. https://doi.org/10.1111/acfi.12400.

  68. Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. https://doi.org/10.1016/j.jclepro.2013.07.005.
    Paper not yet in RePEc: Add citation now
  69. Hair J. F. Jr., Black W. C., Babin B. J., & Anderson R. E. (2019). Multivariate data analysis. Cengage Learning.
    Paper not yet in RePEc: Add citation now
  70. Hamrouni, A., Uyar, A., & Boussaada, R. (2019). Are corporate social responsibility disclosures relevant for lenders? Empirical evidence from France. Management Decision, 58(2), 267–279. https://doi.org/10.1108/MD-06-2019-0757.
    Paper not yet in RePEc: Add citation now
  71. Hausman, J. A. (2015). Specification tests in econometrics. Applied Econometrics, 38(2), 112–134.

  72. Hayes A. F. (2017). Introduction to mediation, moderation, and conditional process analysis: A regression‐based approach. Guilford Publications.
    Paper not yet in RePEc: Add citation now
  73. Hess, D. (2008). The three pillars of corporate social reporting as new governance regulation: Disclosure, dialogue, and development. Business Ethics Quarterly, 18(4), 447–482. https://doi.org/10.5840/beq200818434.

  74. Hoang, K., Nguyen, C., & Zhang, H. (2021). How does economic policy uncertainty affect corporate diversification? International Review of Economics and Finance, 72, 254–269. https://doi.org/10.1016/j.iref.2020.11.008.

  75. Huber, P. J. (1967). The behavior of maximum likelihood estimates under non‐standard conditions. In: Proceedings of the Fifth Berkeley Symposium on Mathematical Statistics and Probability. University of California Press, Berkeley, California, pp. 221–233.
    Paper not yet in RePEc: Add citation now
  76. IFRS. (2020). Consultation paper on sustainability reporting. https://www.ifrs.org/projects/.
    Paper not yet in RePEc: Add citation now
  77. IVSC. (2020). Dealing with valuation uncertainty at times of market unrest. https://www.ivsonline.org.
    Paper not yet in RePEc: Add citation now
  78. Janney, J. J., & Gove, S. (2011). Reputation and corporate social responsibility aberrations, trends, and hypocrisy: Reactions to firm choices in the stock option backdating scandal. Journal of Management Studies, 48(7), 1562–1585. https://doi.org/10.1111/j.1467-6486.2010.00984.x.

  79. Jose, P. (2013). Doing statistical mediation and moderation. Guilford Press.
    Paper not yet in RePEc: Add citation now
  80. Karaman, A. S., Orazalin, N., Uyar, A., & Shahbaz, M. (2021). CSR achievement, reporting, and assurance in the energy sector: Does economic development matter? Energy Policy, 149, 112007. https://doi.org/10.1016/j.enpol.2020.112007.

  81. Keasey, K., & Watson, R. (1991). Financial distress prediction models: A review of their Usefulness1. British Journal of Management, 2(2), 89–102. https://doi.org/10.1111/j.1467-8551.1991.tb00019.x.
    Paper not yet in RePEc: Add citation now
  82. Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business Strategy and the Environment, 19(3), 182–198.

  83. KPMG. (2020). The time has come: The KPMG survey of sustainability reporting 2020. https://home.kpmg/xx/en/home/insights/2020/11/the-time-has-come-survey-of-sustainability-reporting.html.
    Paper not yet in RePEc: Add citation now
  84. Krasodomska, J., Simnett, R., & Street, D. L. (2021). Extended external reporting assurance: Current practices and challenges. Journal of International Financial Management & Accounting, 32(1), 104–142. https://doi.org/10.1111/jifm.12127.
    Paper not yet in RePEc: Add citation now
  85. Kuruppu, S. C., Milne, M. J., & Tilt, C. A. (2019). Gaining, maintaining and repairing organisational legitimacy: When to report and when not to report. Accounting, Auditing and Accountability Journal, 32(7), 2062–2087. https://doi.org/10.1108/AAAJ-03-2013-1282.

  86. Kuzey, C., & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27–39. https://doi.org/10.1016/j.jclepro.2016.12.153.
    Paper not yet in RePEc: Add citation now
  87. Larcker, D. F., & Rusticus, T. O. (2010). On the use of instrumental variables in accounting research. Journal of Accounting and Economics, 49(3), 186–205. https://doi.org/10.1016/j.jacceco.2009.11.004.

  88. Li, Y., Li, X., Xiang, E., & Geri Djajadikerta, H. (2020). Financial distress, internal control, and earnings management: Evidence from China. Journal of Contemporary Accounting and Economics, 16(3), 100210. https://doi.org/10.1016/j.jcae.2020.100210.

  89. Li, Z., Wang, P., & Wu, T. (2021). Do foreign institutional investors drive corporate social responsibility? Evidence from listed firms in China. Journal of Business Finance & Accounting, 48(1–2), 338–373. https://doi.org/10.1111/jbfa.12481.

  90. Matozza, F., Biscotti, A. M., & Mafrolla, E. (2019). Financial reputation repair through environmental performance: A study of restatements in polluting industries. Sustainability Accounting, Management and Policy Journal, 10(5), 798–821. https://doi.org/10.1108/SAMPJ-05-2018-0134.
    Paper not yet in RePEc: Add citation now
  91. McNally, M. A., & Maroun, W. (2018). It is not always bad news: Illustrating the potential of integrated reporting using a case study in the eco‐tourism industry. Accounting, Auditing and Accountability Journal, 31(5), 1319–1348. https://doi.org/10.1108/AAAJ-05-2016-2577.

  92. Melis, A. (2005). Corporate governance failures: To what extent is parmalat a particularly Italian case? Corporate Governance: An International Review, 13(4), 478–488. https://doi.org/10.1111/j.1467-8683.2004.00443.x.

  93. Miglani, S., Ahmed, K., & Henry, D. (2015). Voluntary corporate governance structure and financial distress: Evidence from Australia. Journal of Contemporary Accounting and Economics, 11(1), 18–30. https://doi.org/10.1016/j.jcae.2014.12.005.

  94. Milne, M. J., & Gray, R. (2013). W(h)ither ecology? The triple bottom line, the global reporting initiative, and corporate sustainability reporting. Journal of Business Ethics, 118(1), 13–29. https://doi.org/10.1007/s10551-012-1543-8.

  95. Mio, C., Venturelli, A., & Leopizzi, R. (2015). Management by objectives and corporate social responsibility disclosure: First results from Italy. Accounting, Auditing and Accountability Journal, 28(3), 325–364. https://doi.org/10.1108/AAAJ-09-2013-1480.

  96. Mittelbach‐Hörmanseder, S., Hummel, K., & Rammerstorfer, M. (2021). The information content of corporate social responsibility disclosure in Europe: An institutional perspective. European Accounting Review, 30(2), 309–348. https://doi.org/10.1080/09638180.2020.1763818.

  97. Muslu, V., Mutlu, S., Radhakrishnan, S., & Tsang, A. (2019). Corporate social responsibility report narratives and analyst forecast accuracy. Journal of Business Ethics, 154(4), 1119–1142. https://doi.org/10.1007/s10551-016-3429-7.

  98. Ngare, E., Nyamongo, E. M., & Misati, R. N. (2014). Stock market development and economic growth in Africa. Journal of Economics and Business, 74, 24–39. https://doi.org/10.1016/j.jeconbus.2014.03.002.

  99. Nunn, N. (2007). Relationship specificity, incomplete contracts and patterns of trade. The Quarterly Journal of Economics, 122(2), 569–600. https://doi.org/10.1162/qjec.122.2.569.

  100. O'Dwyer, B., & Unerman, J. (2020). Shifting the focus of sustainability accounting from impacts to risks and dependencies: Researching the transformative potential of TCFD reporting. Accounting, Auditing and Accountability Journal, 33(5), 1113–1141. https://doi.org/10.1108/AAAJ-02-2020-4445.

  101. Orazalin, N., Mahmood, M., & Narbaev, T. (2019). The impact of sustainability performance indicators on financial stability: Evidence from the Russian oil and gas industry. Environmental Science and Pollution Research, 26(8), 8157–8168. https://doi.org/10.1007/s11356-019-04325-9.
    Paper not yet in RePEc: Add citation now
  102. Orsato, R. J., Garcia, A., Mendes‐Da‐Silva, W., Simonetti, R., & Monzoni, M. (2015). Sustainability indexes: Why join in? A study of the ‘corporate sustainability index (ISE)’ in Brazil. Journal of Cleaner Production, 96, 161–170. https://doi.org/10.1016/j.jclepro.2014.10.071.
    Paper not yet in RePEc: Add citation now
  103. Perego, P., & Kolk, A. (2012). Multinationals' accountability on sustainability: The evolution of third‐party assurance of sustainability reports. Journal of Business Ethics, 110, 173–190.
    Paper not yet in RePEc: Add citation now
  104. Pizzi, S., Caputo, F., & Venturelli, A. (2020). Does it pay to be an honest entrepreneur? Addressing the relationship between sustainable development and bankruptcy risk. Corporate Social Responsibility and Environmental Management, 27(3), 1478–1486. https://doi.org/10.1002/csr.1901.

  105. Pizzi, S., Venturelli, A., & Caputo, F. (2020). The “comply‐or‐explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs. Sustainability Accounting, Management and Policy Journal, 12(1), 30–50. https://doi.org/10.1108/SAMPJ-07-2019-0254.
    Paper not yet in RePEc: Add citation now
  106. Rababah, A., Al‐Haddad, L., Sial, M. S., Chunmei, Z., & Cherian, J. (2020). Analyzing the effects of COVID‐19 pandemic on the financial performance of Chinese listed companies. Journal of Public Affairs, 20, e2440. https://doi.org/10.1002/pa.2440.
    Paper not yet in RePEc: Add citation now
  107. Radhouane, I., Nekhili, M., Nagati, H., & Paché, G. (2020). Is voluntary external assurance relevant for the valuation of environmental reporting by firms in environmentally sensitive industries? Sustainability Accounting, Management and Policy Journal, 11(1), 65–98. https://doi.org/10.1108/SAMPJ-06-2018-0158.
    Paper not yet in RePEc: Add citation now
  108. Reilly, R. R., & Damodaran, A. (1995). Damodaran on valuation: Security analysis for investment and corporate finance. The Journal of Finance, 50(2), 751. https://doi.org/10.2307/2329429.
    Paper not yet in RePEc: Add citation now
  109. Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88(2), 351–366. https://doi.org/10.1007/s10551-008-9968-9.

  110. Rjiba, H., Jahmane, A., & Abid, I. (2020). Corporate social responsibility and firm value: Guiding through economic policy uncertainty. Finance Research Letters, 35, 101553. https://doi.org/10.1016/j.frl.2020.101553.

  111. Saeed, A., Mukarram, S. S., & Belghitar, Y. (2021). Read between the lines: Board gender diversity, family ownership, and risk‐taking in Indian high‐tech firms. International Journal of Finance and Economics, 26(1), 185–207. https://doi.org/10.1002/ijfe.1784.
    Paper not yet in RePEc: Add citation now
  112. Sakunasingha, B., Jiraporn, P., & Uyar, A. (2018). Which CSR activities are more consequential? Evidence from the great recession. Finance Research Letters, 27, 161–168. https://doi.org/10.1016/j.frl.2018.02.003.

  113. Scapens, R. W. (1981). Accounting in an inflationary environment (Second ed.). McMillan.
    Paper not yet in RePEc: Add citation now
  114. Schafer, J. L. (1999). Multiple imputation: A primer. Statistical Methods in Medical Research, 8(1), 3–15. https://doi.org/10.1177/096228029900800102.
    Paper not yet in RePEc: Add citation now
  115. Schons, L., & Steinmeier, M. (2016). Walk the talk? How symbolic and substantive CSR actions affect firm performance depending on stakeholder proximity. Corporate Social Responsibility and Environmental Management, 23(6), 358–372. https://doi.org/10.1002/csr.1381.

  116. Shahab, Y., Ntim, C. G., & Ullah, F. (2019). The brighter side of being socially responsible: CSR ratings and financial distress among Chinese state and non‐state owned firms. Applied Economics Letters, 26(3), 180–186. https://doi.org/10.1080/13504851.2018.1450480.

  117. Shapiro, S. P. (2005). Agency theory. Annual Reviews, 31, 263–284. https://doi.org/10.1146/annurev.soc.31.041304.122159.
    Paper not yet in RePEc: Add citation now
  118. Simoni, L., Bini, L., & Bellucci, M. (2020). Effects of social, environmental, and institutional factors on sustainability report assurance: Evidence from European countries. Meditari Accountancy Research, 28(6), 1059–1087.
    Paper not yet in RePEc: Add citation now
  119. StataCorp. (2015). Stata Statistical Software: Release 14. College Station, TX: StataCorp LP. https://www.stata.com/support/faqs/resources/citing-software-documentation-faqs/.
    Paper not yet in RePEc: Add citation now
  120. Sun, L., & Yu, T. R. (2015). The impact of corporate social responsibility on employee performance and cost. Review of Accounting and Finance, 14(3), 262–284. https://doi.org/10.1108/RAF-03-2014-0025.

  121. Sun, W., & Cui, K. (2014). Linking corporate social responsibility to firm default risk. European Management Journal, 32(2), 275–287. https://doi.org/10.1016/j.emj.2013.04.003.

  122. Talbot, D., & Boiral, O. (2018). GHG reporting and impression management: An assessment of sustainability reports from the energy sector. Journal of Business Ethics, 147(2), 367–383. https://doi.org/10.1007/s10551-015-2979-4.

  123. Taliento, M. (2019). Corporate valuation: Looking beyond the forecast period through new “fuzzy lenses”. IEEE Transactions on Engineering Management, 68, 467–482. https://doi.org/10.1109/TEM.2019.2904955.
    Paper not yet in RePEc: Add citation now
  124. Tang, Z., Hull, C. E., & Rothenberg, S. (2012). How corporate social responsibility engagement strategy moderates the CSR‐financial performance relationship. Journal of Management Studies, 49(7), 1274–1303. https://doi.org/10.1111/j.1467-6486.2012.01068.x.

  125. Ting, P. H. (2021). Do large firms just talk corporate social responsibility? ‐ the evidence from CSR report disclosure. Finance Research Letters, 38, 101476. https://doi.org/10.1016/j.frl.2020.101476.

  126. Tyson, T., & Adams, C. A. (2019). Increasing the scope of assurance research: New lines of inquiry and novel theoretical perspectives. Sustainability Accounting, Management and Policy Journal, 11(2), 291–316. https://doi.org/10.1108/SAMPJ-03-2018-0067.
    Paper not yet in RePEc: Add citation now
  127. Unerman, J., Bebbington, J., & O'dwyer, B. (2018). Corporate reporting and accounting for externalities. Accounting and Business Research, 48(5), 497–522. https://doi.org/10.1080/00014788.2018.1470155.

  128. Upadhyay A. D., Bhargava R., & Faircloth S. D. (2014). Board structure and role of monitoring committees. Journal of Business Research, 67(7):1486–1492.

  129. Van Beurden, P., & Gössling, T. (2008). The worth of values ‐ a literature review on the relation between corporate social and financial performance. Journal of Business Ethics, 82(2), 407–424. https://doi.org/10.1007/s10551-008-9894-x.
    Paper not yet in RePEc: Add citation now
  130. Velte, P. (2021). Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market. Corporate Social Responsibility and Environmental Management, 28(1), 42–53. https://doi.org/10.1002/csr.2030.

  131. Velte, P., & Stawinoga, M. (2017). Empirical research on corporate social responsibility assurance (CSRA): A literature review. Journal of Business Economics, 87(8), 1017–1066. https://doi.org/10.1007/s11573-016-0844-2.

  132. Veltri, S., & Silvestri, A. (2020). The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review. Business Strategy and the Environment, 29(8), 3038–3054. https://doi.org/10.1002/bse.2556.

  133. Vena, L., Sciascia, S., & Cortesi, A. (2020). Integrated reporting and cost of capital: The moderating role of cultural dimensions. Journal of International Financial Management & Accounting, 31(2), 191–214. https://doi.org/10.1111/jifm.12113.
    Paper not yet in RePEc: Add citation now
  134. Venter, E. R., & van Eck, L. (2021). Research on extended external reporting assurance: Trends, themes, and opportunities. Journal of International Financial Management and Accounting, 32(1), 63–103. https://doi.org/10.1111/jifm.12125.
    Paper not yet in RePEc: Add citation now
  135. Verardi, V., & Dehon, C. (2010). Multivariate outlier detection in Stata. Stata Journal, 10(2), 259–266. https://doi.org/10.1177/1536867X1001000206.

  136. Verbeeten, F. H. M., Gamerschlag, R., & Möller, K. (2016). Are CSR disclosures relevant for investors? Empirical evidence from Germany. Management Decision, 54(6), 1359–1382. https://doi.org/10.1108/MD-08-2015-0345.
    Paper not yet in RePEc: Add citation now
  137. Wang, Z., Hsieh, T. S., & Sarkis, J. (2018). CSR performance and the readability of CSR reports: Too good to be true? Corporate Social Responsibility and Environmental Management, 25(1), 66–79. https://doi.org/10.1002/csr.1440.

  138. White, H. (1980). A heteroskedasticity‐consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica, 48(4), 817. https://doi.org/10.2307/1912934.

  139. Wickert, C., Scherer, A. G., & Spence, L. J. (2016). Walking and talking corporate social responsibility: Implications of firm size and organizational cost. Journal of Management Studies, 53(7), 1169–1196. https://doi.org/10.1111/joms.12209.

  140. Wooldridge, J. M. (2010). Econometric analysis of cross section and panel data. MIT Press.

  141. Wooldridge, J. M. (2013). Introductory econometrics: A modern approach (5th ed.). Cengage Learning.
    Paper not yet in RePEc: Add citation now
  142. Xu, S., & Liu, D. (2018). Do Financial markets care about corporate social responsibility disclosure? Further evidence from China. Australian Accounting Review, 28(1), 79–103. https://doi.org/10.1111/auar.12161.

  143. Yu, E. P.‐y., Guo, C. Q., & Luu, B. V. (2018). Environmental, social and governance transparency and firm value. Business Strategy and the Environment, 27(7), 987–1004. https://doi.org/10.1002/bse.2047.
    Paper not yet in RePEc: Add citation now
  144. Zmijewski, M. E. (1984). Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research, 22, 59. https://doi.org/10.2307/2490859.

Cocites

Documents in RePEc which have cited the same bibliography

  1. CSR disclosures in buyer-seller markets: The impact of assurance of CSR disclosures and incentives for CSR investments. (2024). Cardinaels, Eddy ; de Meyst, Karen J ; van den Abbeele, Alexandra.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:113:y:2024:i:c:s0361368223000697.

    Full description at Econpapers || Download paper

  2. Sustainability reporting in Africa: A systematic review and agenda for future research. (2023). , Saleh ; Igwe, Monday Nweke ; Bazhair, Ayman Hassan.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:30:y:2023:i:5:p:2081-2100.

    Full description at Econpapers || Download paper

  3. Sound Corporate Governance and Financial Performance: Is There a Link? Evidence from Manufacturing Companies in South Africa, Nigeria, and Ghana. (2023). Bein, Murad Abdurahman ; Mensah, Leviticus.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:12:p:9263-:d:1166469.

    Full description at Econpapers || Download paper

  4. Sustainability reporting and ESG performance in the utilities sector. (2023). Lippolis, Stella ; Pizzi, Simone ; Imperiale, Francesca.
    In: Utilities Policy.
    RePEc:eee:juipol:v:80:y:2023:i:c:s0957178722001321.

    Full description at Econpapers || Download paper

  5. Do shareholders reward or punish risky firms due to CSR reporting and assurance?. (2022). Pizzi, Simone ; Caputo, Fabio ; Kuzey, Cemil ; Uyar, Ali ; Karaman, Abdullah S.
    In: Managerial and Decision Economics.
    RePEc:wly:mgtdec:v:43:y:2022:i:5:p:1596-1620.

    Full description at Econpapers || Download paper

  6. Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political implications. (2022). Camoletto, Stefania ; Pizzi, Simone ; Corazza, Laura ; Santini, Erica.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:29:y:2022:i:5:p:1122-1133.

    Full description at Econpapers || Download paper

  7. The philanthropic response of substantive and symbolic corporate social responsibility strategies to COVID‐19 crisis: Evidence from China. (2022). Shahab, Yasir ; Zhao, Weiqi ; Zhong, MA.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:29:y:2022:i:2:p:339-355.

    Full description at Econpapers || Download paper

  8. CSR auditing at a crossroads. What the auditors daily experience teaches us. (2022). Maurice, Jonathan ; Godowski, Christophe ; Gaudy, Camille.
    In: Post-Print.
    RePEc:hal:journl:hal-03842902.

    Full description at Econpapers || Download paper

  9. Corporate Social Responsibility Preferences in South Africa. (2022). Cheruiyot-Koech, Roselyne ; Reddy, Colin David.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:7:p:3792-:d:777782.

    Full description at Econpapers || Download paper

  10. Board gender diversity and corporate social responsibility assurance: The moderating effect of ownership concentration. (2021). Buertey, Samuel.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:28:y:2021:i:6:p:1579-1590.

    Full description at Econpapers || Download paper

  11. The stakeholder engagement in the European banks: Regulation versus governance. What changes after the NF directive?. (2021). Pizzi, Simone ; Cosma, Simona ; Leopizzi, Rossella ; Turco, Mario.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:28:y:2021:i:3:p:1091-1103.

    Full description at Econpapers || Download paper

  12. Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5.

    Full description at Econpapers || Download paper

  13. Priority Stakeholders’ Perception: Social Responsibility Indicators. (2021). Seibert, Rosane Maria ; Dixon, Robert ; MacAgnan, Clea Beatriz.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:3:p:1034-:d:483604.

    Full description at Econpapers || Download paper

  14. Do Companies in Different Industries Respond Differently to Stakeholders’ Pressures When Prioritising Environmental, Social and Governance Sustainability Performance?. (2021). Matakanye, Rendani Mavis ; van der Poll, Huibrecht Margaretha ; Muchara, Binganidzo.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:21:p:12022-:d:668929.

    Full description at Econpapers || Download paper

  15. CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?. (2021). Shahbaz, Muhammad ; Orazalin, Nurlan ; Uyar, Ali ; Karaman, Abdullah S.
    In: Energy Policy.
    RePEc:eee:enepol:v:149:y:2021:i:c:s0301421520307187.

    Full description at Econpapers || Download paper

  16. Examining the extent of and determinants for sustainability assurance quality: The role of audit committees. (2021). Mahmood, Zeeshan ; Zaman, Rashid ; Farooq, Muhammad Bilal ; Khalid, Fahad.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:30:y:2021:i:7:p:2887-2906.

    Full description at Econpapers || Download paper

  17. The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score. (2021). Pizzi, Simone ; Rosati, Francesco ; Venturelli, Andrea.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:30:y:2021:i:1:p:404-421.

    Full description at Econpapers || Download paper

  18. Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors Assessment of Going‐Concern Risk†. (2020). Mazzi, Francesco ; Paugam, Luc ; Maso, Lorenzo Dal ; Lobo, Gerald J.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:37:y:2020:i:2:p:1248-1289.

    Full description at Econpapers || Download paper

  19. Integrated reporting assurance practices—a study of South African firms. (2020). Richard, Geneve ; Odendaal, Elza.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:17:y:2020:i:4:d:10.1057_s41310-020-00093-y.

    Full description at Econpapers || Download paper

  20. A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice. (2020). Maroun, Warren.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:161:y:2020:i:1:d:10.1007_s10551-018-3909-z.

    Full description at Econpapers || Download paper

  21. The revision of nonfinancial reporting directive: A critical lens on the comparability principle. (2020). Pizzi, Simone ; Principale, Salvatore ; Caputo, Fabio ; Venturelli, Andrea.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:29:y:2020:i:8:p:3584-3597.

    Full description at Econpapers || Download paper

  22. Institutional pressures and the accounting and reporting of environmental liabilities. (2020). Lemma, Tesfaye T ; Negash, Minga.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:29:y:2020:i:5:p:1941-1960.

    Full description at Econpapers || Download paper

  23. Big data analytics in sustainability reports: an analysis based on the perceived credibility of corporate published information. (2019). Wanner, Jonas ; Janiesch, Christian.
    In: Business Research.
    RePEc:spr:busres:v:12:y:2019:i:1:d:10.1007_s40685-019-0088-4.

    Full description at Econpapers || Download paper

  24. Social responsibility indicators: perspective of stakeholders in Brazil and in the UK. (2019). Seibert, Rosane Maria ; Dixon, Robert ; Simon, Davi Souza ; MacAgnan, Clea Beatriz.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:16:y:2019:i:2:d:10.1057_s41310-019-00062-0.

    Full description at Econpapers || Download paper

  25. Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review. (2019). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:26169.

    Full description at Econpapers || Download paper

  26. The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian Context. (2019). Milone, Virginia ; Pizzi, Simone ; Leopizzi, Rossella ; Caputo, Fabio.
    In: Sustainability.
    RePEc:gam:jsusta:v:12:y:2019:i:1:p:92-:d:300564.

    Full description at Econpapers || Download paper

  27. Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations. (2019). Wilson, Nicole ; Bardecki, Michal ; Searcy, Cory ; Jessop, Anna.
    In: Sustainability.
    RePEc:gam:jsusta:v:11:y:2019:i:18:p:4843-:d:264321.

    Full description at Econpapers || Download paper

  28. Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting. (2019). Velte, Patrick ; Kordsachia, Othar ; Gerwanski, Jannik.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:28:y:2019:i:5:p:750-770.

    Full description at Econpapers || Download paper

  29. Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development. (2018). Peeters, Roy ; Braam, Geert.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:25:y:2018:i:2:p:164-181.

    Full description at Econpapers || Download paper

  30. Letters from the top: a comparative control group study of CEO letters to stakeholders. (2018). Fuller, Mark.
    In: International Journal of Corporate Social Responsibility.
    RePEc:spr:ijocsr:v:3:y:2018:i:1:d:10.1186_s40991-018-0034-3.

    Full description at Econpapers || Download paper

  31. Governance Structure and the Credibility Gap: Experimental Evidence on Family Businesses’ Sustainability Reporting. (2018). Hsueh, Josh Wei-Jun.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:153:y:2018:i:2:d:10.1007_s10551-016-3409-y.

    Full description at Econpapers || Download paper

  32. Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting. (2018). Stubbs, Wendy ; Higgins, Colin.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:147:y:2018:i:3:d:10.1007_s10551-015-2954-0.

    Full description at Econpapers || Download paper

  33. A Provider’s Approach to the Assurance Market of Sustainability Reports in Spain. (2018). Blanco, Silvia Ruiz ; Ogando, Natalia Vaz ; Fernandez-Feijoo, Belen.
    In: Administrative Sciences.
    RePEc:gam:jadmsc:v:8:y:2018:i:3:p:28-:d:155365.

    Full description at Econpapers || Download paper

  34. Empirical research on corporate social responsibility assurance (CSRA): A literature review. (2017). Velte, Patrick ; Stawinoga, Martin.
    In: Journal of Business Economics.
    RePEc:spr:jbecon:v:87:y:2017:i:8:d:10.1007_s11573-016-0844-2.

    Full description at Econpapers || Download paper

  35. Corporate Social Responsibility of Islamic Banks in Malaysia: Arising Issues. (2017). Hazlina, Wan Noor ; Ibrahim, Uzaimah.
    In: Islamic Economic Studies.
    RePEc:ris:isecst:0163.

    Full description at Econpapers || Download paper

  36. Independent corporate social responsibility assurance: a response to soft laws, or influenced by company size and industry sector?. (2017). Ackers, Barry.
    In: International Journal of Disclosure and Governance.
    RePEc:pal:ijodag:v:14:y:2017:i:4:d:10.1057_s41310-017-0026-7.

    Full description at Econpapers || Download paper

  37. Managing Reputational Risk through Environmental Management and Reporting: An Options Theory Approach. (2017). Vizcaíno-González, Marcos ; Romero-Castro, Noelia ; Lopez-Cabarcos, Maria Angeles ; Vizcaino-Gonzalez, Marcos ; Pineiro-Chousa, Juan.
    In: Sustainability.
    RePEc:gam:jsusta:v:9:y:2017:i:3:p:376-:d:92131.

    Full description at Econpapers || Download paper

  38. Assuring the integrated report: Insights and recommendations from auditors and preparers. (2017). Maroun, Warren.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:49:y:2017:i:3:p:329-346.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-04 00:25:59 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.