The impact of CSR on corporate value of restaurant businesses using triple bottom line theory

J Shim, J Moon, WS Lee, N Chung - Sustainability, 2021 - mdpi.com
The main goal of this study was to investigate the association between corporate social
responsibility (CSR) and the value of restaurant firms by employing triple bottom line theory …

Corporate social responsibility orientation and textual features of financial disclosures

M Soliman, W Ben-Amar - International Review of Financial Analysis, 2022 - Elsevier
This paper examines the relationship between corporate social responsibility (CSR)
orientation and textual attributes of financial disclosures. Using a large US sample from …

Implications of sustainability reporting and institutional investors' ownership for external audit work: evidence from Saudi Arabia

A Qasem, WN Wan-Hussin, AA Al-Qadasi… - Journal of Financial …, 2023 - emerald.com
Purpose This study aims to assess whether non-financial corporate social responsibility
(CSR) information decreases audit risk and audit scope and enables speedier completion of …

PENTINGNYA LAPORAN KEBERLANJUTAN BAGI PERBANKAN DI INDONESIA

AA Oktaviani, V Herawaty, Y Yohana… - Jurnal Akuntansi …, 2023 - jamal.ub.ac.id
PENTINGNYA LAPORAN KEBERLANJUTAN BAGI PERBANKAN DI INDONESIA | Oktaviani |
Jurnal Akuntansi Multiparadigma Home About Login Register Search Current Archives …

Suppliers' ESG and disclosure of customers' information

YI Che, C Chen, Y Kuang - … and Kuang, Yifei, Suppliers' ESG and …, 2023 - papers.ssrn.com
Abstract The US Securities and Exchange Commission (“SEC”) Regulation SK requires
supplier firms to disclose information on their major customers in the segment reports of 10 …

Influência do ciclo econômico na relação do desempenho sustentável com o value relevance da informação contábil das companhias abertas brasileiras

JA Machado - 2023 - lume.ufrgs.br
A presente pesquisa objetiva analisar a relação do desempenho sustentável com o value
relevance das empresas brasileiras listadas na Bolsa, Brasil, Balcão (B3), nas diferentes …