Real effects channel of the economic value of integrated reporting assurance: Impacts of integrated reporting assurance on the managerial investment efficiency
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Other Title
Authors
Alam, Mhd Nahid
Cahan, S.F.
Chen, L.
Cahan, S.F.
Chen, L.
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Date
2023-07
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Type
Conference Contribution - Oral Presentation
Ngā Upoko Tukutuku (Māori subject headings)
Keyword
managerial accounting
investment analysis
corporation reporting
corporate social responsibility (CSR)
investment analysis
corporation reporting
corporate social responsibility (CSR)
ANZSRC Field of Research Code (2020)
Citation
Alam, M.N., Cahan, S. F., & Chen, L. (2023, July, 26-28) Real effects channel of the economic value of integrated reporting assurance: Impacts of integrated reporting assurance on managerial investment efficiency [Paper presentation]. 3rd Annual Conference of ASFAAG “The role of accounting, finance & governance in climate change” Valencia, Spain https://hdl.handle.net/10652/6366
Abstract
Background
Motivation and objectives
Investment efficiency
Role of assurance
Hypotheses
Methodology
Research models
Descriptive statistics
Results
Robustness tests
Summary findings
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