Keywords: Market valuation
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Journal Articles
Journal Articles
Sustainability Accounting, Management and Policy Journal (2014) 5 (2): 130–148.
Published: 06 May 2014
.... Design/methodology/approach – The authors use logistic regression analysis to determine what factors explain the choice to seek assurance. For the second stage of the analysis, the authors rely on Aboody et al.'s market valuation model to examine the association between CSR report assurance...

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