TY  - JOUR 
AU  - Ruiz Barbadillo, Emiliano
AU  - Martínez Ferrero, Jennifer
PY  - 2023
SN  - 2049-372X
UR  - http://hdl.handle.net/10366/161643
AB  - [EN] Purpose
This paper aims to examine the communicative value of assurance reports by investigating whether the impact on information asymmetries is contingent on the length of the contractual relationship between clients and assurance providers,...
LA  - eng
PB  - Emerald
KW  - Sustainability assurance
KW  - Sustainability reporting
KW  - Tenure
KW  - Information asymmetries
TI  - Is tenure important in the sustainability assurance context? An empirical analysis of the informative value of assurance statements
DO  - 10.1108/MEDAR-01-2022-1580
T2  - Meditari Accountancy Research
VL  - 31
M2  - 1483
ER  -