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Does voluntary integrated reporting reduce information asymmetry? Evidence from Europe and Asia
The purpose of this research is to examine the effect of voluntary integrated reporting on information asymmetry in European and Asian firms and investigate size as a moderator variable to this relationship. Using a final sample of 94 firms in Europe and Asia that published integrated reports in 201...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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Elsevier
2020
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7749384/ https://www.ncbi.nlm.nih.gov/pubmed/33367121 http://dx.doi.org/10.1016/j.heliyon.2020.e05602 |