Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence
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DOI: 10.1016/j.emj.2021.03.003
Abstract: Abstract Using an experimental design, this explorative study provides unique empirical evidence of the effects of an integrated reporting assurance (IRA) on nonprofessional investors’ (NPIs) financial decision-making in a laboratory experiment. For this purpose, two… read more here.
Keywords: value assurance; investors value; assurance; nonprofessional investors ... See more keywords