TABLE 6 CSR Disclosure and SRI Panel A: Univariate Statistics Full Sample CSR Report =1 Sample Assurance =1 Sample Report = 1/0 Assurance = 1/0 Accounting =1/0 Report = Report = Assurance Assurance Accounting Accounting diff diff diff 1 0 = 1 = 0 =1 = 0 0.372 0.233 0.138*** 0.438 0.332 0.107*** 0.511 0.405 0.107*** SRI_Holding 35.458 21.480 13.978*** 42.108 31.492 10.617*** 50.011 38.434 11.576*** SRI_Number
TABLE 6 CSR Disclosure and SRI Panel A: Univariate Statistics Full Sample CSR Report =1 Sample Assurance =1 Sample Report = 1/0 Assurance = 1/0 Accounting =1/0 Report = 1 Report = 0 diff Assurance = 1 Assurance = 0 diff Accounting =1 Accounting = 0 diff SRI_Holding 0.372 0.233 0.138*** 0.438 0.332 0.107*** 0.511 0.405 0.107*** SRI_Number 35.458 21.480 13.978*** 42.108 31.492 10.617*** 50.011 38.434 11.576***
Richardson_Paper_2_CSR_Assurance_August_30.docx