经审计财务报告和企业社会责任(CSR)报告自愿披露

Long Chen, B. Srinidhi, Albert H. C. Tsang, Wei Yu
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引用次数: 129

摘要

摘要:以往的研究表明,企业社会责任报告对投资者提供了信息,但缺乏可信度。本研究探讨财务审计的承诺是否…
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Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
ABSTRACT: Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial ...
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