On the value relevance argument
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DOI: 10.1108/jfra-02-2017-0012
Abstract: PurposePotential investors need information on corporate social issues to choose less risky investments, but the IASB framework excludes corporate social disclosure from financial reporting, and this corroborates Ohlson (1995) and Myers’ (1999) view that financial… read more here.
Keywords: prospect firm; value relevance; value; financial reporting ... See more keywords