{"title":"企业社会责任披露质量:来自重述的证据","authors":"Taizhe Yuan","doi":"10.20849/iref.v6i3.1275","DOIUrl":null,"url":null,"abstract":"In the preceding 20 years, CSR reporting has made significant strides. This study examines the quality of CSR disclosure from the perspective of CSR restatements after reviewing prior literature. Long-term improvement in enterprises’ quality of CSR disclosure is believed to be made possible by more advanced reporting requirements, improved services from skilled auditors, and continuously evolving CSR reporting systems.","PeriodicalId":375463,"journal":{"name":"International Research in Economics and Finance","volume":"24 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A Literature Review of CSR Disclosure Quality: Evidence From Restatements\",\"authors\":\"Taizhe Yuan\",\"doi\":\"10.20849/iref.v6i3.1275\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In the preceding 20 years, CSR reporting has made significant strides. This study examines the quality of CSR disclosure from the perspective of CSR restatements after reviewing prior literature. Long-term improvement in enterprises’ quality of CSR disclosure is believed to be made possible by more advanced reporting requirements, improved services from skilled auditors, and continuously evolving CSR reporting systems.\",\"PeriodicalId\":375463,\"journal\":{\"name\":\"International Research in Economics and Finance\",\"volume\":\"24 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-08-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Research in Economics and Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.20849/iref.v6i3.1275\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Research in Economics and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.20849/iref.v6i3.1275","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A Literature Review of CSR Disclosure Quality: Evidence From Restatements
In the preceding 20 years, CSR reporting has made significant strides. This study examines the quality of CSR disclosure from the perspective of CSR restatements after reviewing prior literature. Long-term improvement in enterprises’ quality of CSR disclosure is believed to be made possible by more advanced reporting requirements, improved services from skilled auditors, and continuously evolving CSR reporting systems.
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