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Both assurance quality and information content of integrated reports have to be high to reduce information asymmetry for investors.
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This page is a summary of: Assurance quality, disclosed connectivity of the capitals and information asymmetry – An interaction analysis for the case of integrated reporting, Meditari Accountancy Research, October 2021, Emerald,
DOI: 10.1108/medar-11-2020-1087.
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