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Keywords: Managerial capture
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Journal Articles
Examining the extent of and drivers for materiality assessment disclosures in sustainability reports
Sustainability Accounting, Management and Policy Journal (2021) 12 (5): 965–1002.
Published: 05 March 2021
... indicate the existence of managerial capture. Materiality assessment disclosure scores are positively influenced by higher financial performance (Return on Assets), lower leverage and better corporate governance. However, company size and market-to-book ratio do not influence materiality assessment...
