The trilogy in sustainability of environmental performance, assurance quality and firm value
Hanen Khaireddine,
Isabelle Lacombe,
Anis Jarboui
Abstract:Purpose
Although the association between sustainability assurance (SA) quality and firm value has been examined in previous studies, the moderating relationship is novel in this study and highlights the effect of corporate environmental sustainability performance (CESP) on the relationship between SA quality and firm value. This study aims to examine whether such an effect is strengthened or weakened by eco-efficiency, as measured by ISO 14001 certification, aggregate CESP score and each individual dimension o… Show more
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