The contents of assurance statements for sustainability reports and information asymmetry

By Stephan Fuhrmann, Christian Ott, E. Looks, Thomas W. Guenther. 2017

137 citations recorded by the source corpus.

Subfields: Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c184fbf3867e2a7fd408fdb7a8a9b8acbacd1f44

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In Strategy and Management

1. Alice Sakhel
2. J. Rochell
3. Alexander Landau
4. Bernhard Zwergel
5. Frank Schiemann
6. Christian Klein

Citations in the corpus

• Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting (2018, methodology): “This negative relationship is also shown for (the quality of) non-financial disclosure and information asymmetry (S. Y. Cho et al., 2013; Fuhrmann et al., 2017).”
• Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, background): “As most of the studies that find a positive influence of IR on the market valuation are examining a mandatory setting in South Africa, the finding can be interpreted in line with Ott et al. (2017) that find lower proprietary costs of disclosing ESG issues in countries with ESG regulations.”