EXTERNAL ASSURANCE ON SUSTAINABILITY REPORT DISCLOSURE AND FIRM VALUE: EVIDENCE FROM INDONESIA AND MALAYSIA

被引：0
|
作者：
Harymawan, Iman [1 ]
Nasih, Mohammad [1 ]
Salsabilla, Atila [1 ]
Putra, Fajar Kristanto Gautama [1 ]
机构：
[1] Univ Airlangga, Airlangga 4-6, Surabaya 60286, Indonesia
来源：
ENTREPRENEURSHIP AND SUSTAINABILITY ISSUES | 2020年 / 7卷 / 03期
关键词：
sustainability report; external assurance; firm value; emerging countries; EMERGING MARKET; PERFORMANCE; IMPACT; CSR; DETERMINANTS; LEGITIMACY; SERVICES;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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 companies from all industries, except the financial industry, for the period 2010-2016. Ordinary least square (OLS) regression is used to test the research hypothesis. The results show a significant positive effect of external assurance on sustainability report disclosure to a firm value measured by Tobins'Q. Besides, we also found that companies in Indonesia have higher disclosure in terms of external assurance for sustainability reports compared to Malaysia. This study adds new evidence to the literature on sustainability assurance in emerging countries.
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页码：1500 / 1512
页数：13
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