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Contribution of CSR assurance quality to the market valuation of voluntary standalone reports : An investigation of the French context

Author

Listed:
  • Mehdi Nekhili

    (ARGUMans - Laboratoire de recherche en gestion Le Mans Université - UM - Le Mans Université)

  • Amira Lajmi

    (ARGUMans - Laboratoire de recherche en gestion Le Mans Université - UM - Le Mans Université)

  • Haithem Nagati

    (EM - EMLyon Business School)

  • Gilles Paché

    (CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon)

Abstract

This paper investigates the moderating role of quality of assurance services, focusing on their scope, level of application, and the choice of a professional auditor as assurance provider. The study also explores the relationship between the issuance of a standalone corporate social responsibility (CSR) report and a firm's market value (as measured by Tobin's q). The econometric analysis is based on a matched sample of large French firms listed in the SBF 120 index between 2007 and 2017. The findings indicate that the relationship between the issuance of a standalone CSR report and Tobin's q is negative but becomes positive when firms use higher-quality assurance services.

Suggested Citation

  • Mehdi Nekhili & Amira Lajmi & Haithem Nagati & Gilles Paché, 2023. "Contribution of CSR assurance quality to the market valuation of voluntary standalone reports : An investigation of the French context," Post-Print hal-04325681, HAL.
    • Handle: RePEc:hal:journl:hal-04325681
    DOI: 10.7202/1095750ar
    as

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