Social reporting quality determinants: a qualimetric analysis
نویسندگان
چکیده
منابع مشابه
Quality of Financial Reporting Choice: Determinants and Economic Consequences
I investigate the determinants and economic consequences associated with firms’ financial reporting choices. Recognizing the endogeneity associated with these choices, I find evidence of a positive association between investors’ demands for firm-specific information and financial reporting quality. I also find that higher proprietary costs are associated with a lower quality of financial inform...
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ژورنال
عنوان ژورنال: Public Policy and Accounting
سال: 2020
ISSN: 2707-9325
DOI: 10.26642/ppa-2020-1-3-17