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Keywords: External assurance
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Journal Articles
Impact of external assurance on corporate climate change disclosures: new evidence from Finland
Available to Purchase
Journal of Applied Accounting Research (2021) 22 (2): 252–285.
Published: 15 December 2020
...Probal Dutta; Anupam Dutta Purpose The purpose of this research is to examine the impact of external assurance on the level of voluntary corporate climate change disclosures by Finnish firms. Design/methodology/approach The sample of this study includes 228 firm-year observations over...
