Is audit committee expertise connected with increased readability of integrated reports: Evidence from EU companies
This study contributes to the recent “managerial ability” literature and analyses the impact of audit committees’ financial and sustainability expertise (i.e. combined and separately as individuals) on the readability of integrated reports. Analyses were conducted with data on a sample of European U...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2018-04-01
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| Series: | Problems and Perspectives in Management |
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| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10249/PPM_2018_02_Velte.pdf |