TY  - JOUR 
AU  - García Sánchez, Isabel María
AU  - Aibar‐Guzmán, Beatriz
AU  - Aibar‐Guzmán, Cristina
PY  - 2022
SN  - 2040-8021
SN  - 2040-803X
UR  - http://hdl.handle.net/10366/163186
AB  - [EN] Purpose
The purpose of this study is to analyse the role played by institutional investors in a firm’s decision to hire sustainability assurance services and to determine the benefits of sustainability assurance for the functioning of the...
LA  - eng
PB  - Emerald Publishing
KW  - Cost of capital
KW  - Institutional investors
KW  - Forecast accuracy
KW  - Sustainability assurance
KW  - Assurance quality
TI  - What sustainability assurance services do institutional investors demand and what value do they give them?
DO  - 10.1108/SAMPJ-06-2020-0199
T2  - Sustainability Accounting, Management and Policy Journal
VL  - 13
M2  - 152
ER  -