Manuel Núñez Nickel
YOU?
Author Swipe
View article: Causal ambiguity: shape-flip between product market competition at industry level and voluntary disclosure
Causal ambiguity: shape-flip between product market competition at industry level and voluntary disclosure Open
This paper analyses the moderating effect of causal ambiguity on the relation between product market competition (i.e. product substitution) and firms’ voluntary disclosure behaviour. Our empirical results show a ‘shape-flipping function’.…
View article: Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States
Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States Open
A descriptive-exploratory analysis of assurance practices is presented in this paper, by analysing the patterns of sustainability assurance reporting in two national contexts with diferent levels of assurance activity (Italy and the U.S.) …