Does designing environmental disclosure quality measures make a difference?
(2019)
Journal Article
Helfaya, A., & Whittington, M. (2019). Does designing environmental disclosure quality measures make a difference?. Business Strategy and the Environment, 28(4), 525-541. https://doi.org/10.1002/bse.2262
Assessing the quality of information disclosed by companies is a complex task. Accounting studies usually rely on analysing the content of corporate reports using measures to obtain a proxy for the information reported by companies. However, there is... Read More about Does designing environmental disclosure quality measures make a difference?.