Does ESG rating divergence affect the disclosure behavior of key audit matters?
Divergent assessments of a firm's ESG performance by different rating agencies can amplify market perception gaps and create conflicts among stakeholder objectives. Against this backdrop, this study examines the economic consequences of ESG rating divergence from the perspective of auditors, using a...
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| Автори: | , |
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| Формат: | Artigo |
| Мова: | Inglês |
| Опубліковано: |
Elsevier
2025-10-01
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| Серія: | International Review of Economics & Finance |
| Предмети: | |
| Онлайн доступ: | http://www.sciencedirect.com/science/article/pii/S1059056025007543 |
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