Publication: The Effects Of Bursa Malaysia Berhad’s 2018 Sustainability Reporting Guide And Assurance On Corporate Reporting And Firm Value
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Date
2023-12
Authors
Awad, Bakry Ahmed Elsayed,
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Abstract
This study aims to examine the impact of these amendments on three characteristics of CSRR and explore the moderating role of CSRR assurance on this effect across a sample of companies from the largest 100 companies by market capitalization during the period of 2017-2020. It also seeks to examine whether investors value the change in CSRR caused by the implementation of these new initiatives to determine whether CSRR meets the expectations of stakeholders.
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Business enterprises , Exchange-Malaysia