The value relevance of “assured” environmental disclosure: The Italian experience - Fazzini, Marco; Dal Maso, Lorenzo (Sustainability accounting, management and policy journal (Print), 2016)
Keywords: Accounting; Assurance services; Credibility; Cultural heritage; Decision making; Disclosure; Earnings per share; Environmental policy; Ethics; Financial reporting; Investigations; Investments; Rule of law; Securities markets; Social responsibility; Society; Studies; Valuation; Italy