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Review of Accounting Studies
Scopus
ISSN 1380-6653 · Springer Science+Business Media · 5 artikel di indeks
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Artikel Jurnal Teks lengkap
Do ESG funds make stakeholder-friendly investments?
Abstract Investment funds that claim to focus on socially responsible stocks have proliferated in recent times. In this paper, we verify whether ESG mutual funds actually invest in firms that have stakeholder-friendly track records. Using a comprehensive sample of self-labelled ESG mutual funds (as…
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Artikel Jurnal Teks lengkap
Is artificial intelligence improving the audit process?
Abstract How does artificial intelligence (AI) impact audit quality and efficiency? We explore this question by leveraging a unique dataset of more than 310,000 detailed individual resumes for the 36 largest audit firms to identify audit firms’ employment of AI workers. We provide a first look into…
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Artikel Jurnal Teks lengkap
The impact of carbon disclosure mandates on emissions and financial operating performance
Abstract We examine the impact of a disclosure mandate for greenhouse gas emissions on firms’ subsequent emission levels and financial operating performance. For UK-incorporated listed firms a carbon disclosure mandate was adopted in 2013. Our difference-in-differences design shows that firms…
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Artikel Jurnal Teks lengkap
Mandatory CSR and sustainability reporting: economic analysis and literature review
Abstract This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic literatures in accounting, finance…