The Effect of Environmental Assurance Statements and Digital Reporting Platforms on the Relevance of Financial Information in Agricultural Sector Issuers
Quantitative analysis shows environmental assurance statements and digital reporting enhance financial data relevance, improving credibility and transparency.
Key Points
Environmental assurance statements significantly improve the relevance of financial information, enhancing credibility.
Digital reporting platforms enhance the relevance of data by improving accessibility and timeliness.
Simultaneous testing confirms both variables jointly strengthen the relevance of financial reporting.
Findings emphasize the importance of integrating sustainability assurance and digital transformation in financial reporting.