External assurance on sustainability report disclosure and firm value: evidence from Indonesia and Malaysia

• المؤلفون الرئيسيون: Iman Harymawan, -, Mohammad Nasih, -, Atila Salsabilla, -, Fajar Kristanto Gautama Putra, -
• التنسيق: مقال PeerReviewed
• اللغة: English; English; Indonesian
• منشور في: Entrepreneurship And Sustainability Center 2020
• الموضوعات: HD Industries. Land use. Labor; HF5601 Accounting
• الوصول للمادة أونلاين: https://repository.unair.ac.id/99814/1/Moh%20Nasih_Karil%2005_External_assurance_on_sustainability_report_....pdf; https://repository.unair.ac.id/99814/8/MohNasih_Similarity202_External-assurance-on.pdf; https://repository.unair.ac.id/99814/9/MohNasih_KualitasKaril202.pdf; https://repository.unair.ac.id/99814/; https://jssidoi.org/jesi/article/471; https://doi.org/10.9770/jesi.2020.7.3(5)
• المؤسسة: Universitas Airlangga

We analyze the content of assurance statements on sustainability reports to examine the extent of external assurance on sustainability report disclosure in Indonesian and Malaysian listed companies and identify their impact on firm value. This research is conducted using 84 samples of listed compani...