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Keywords: assurance
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Journal Articles
Journal of International Accounting Research (2024) 23 (1): 79–113.
Published: 01 March 2024
... and direction of FLSI affect analysts’ short- and midhorizon forecasts. Our results hold only for environmental FLSI and FLSI in externally assured sustainability reports. However, the results indicate that the provision of economic information in sustainability reports does not affect analyst forecasts...
Journal Articles
Journal of International Accounting Research (2021) 20 (1): 79–102.
Published: 01 March 2021
... to issue standalone CSR reports and to obtain third-party assurance on such reports. We also demonstrate that an academic director's university prestige as well as industry expertise both have incremental positive effects on CSR reporting. Additional analysis further suggests that a firm's CSR reporting...