国家层面的政治不确定性和权力距离对企业社会责任-审计报告滞后关系是否重要?来自海湾合作委员会地区的证据

IF 3.8 Q1 BUSINESS, FINANCE Journal of Sustainable Finance & Investment Pub Date : 2024-01-19 DOI:10.1080/20430795.2024.2306511
Mujeeb Saif Al-Absi, Redhwan Al-Dhamari, Hamid Abdulkhaleq Hasan Al-Wesabi, Khaldoon Albitar
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引用次数: 0

摘要

本研究探讨了企业社会责任(CSR)绩效对审计报告滞后性的影响,以及政治不确定性和权力距离水平是否会影响这种关联。我们发现 ...
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Are country-level political uncertainty and power distance important to the CSR-audit report lag nexus? Evidence from the GCC region
This study examines the effect of corporate social responsibility (CSR) performance on audit report lag and whether political uncertainty and power distance levels impact such association. We find ...
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CiteScore
10.60
自引率
7.00%
发文量
55
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