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1 Imam Abdulrahman Bin Faisal University, Dammam, Saudi ArabiaCorresponding Author: E-mail: [email protected] IHEC, Tunisia, Email: [email protected] UQAM, Canada . Email: [email protected]
International Journal of Auditing and Accounting Studies1(2), 2019
Received: 23 August 2019
Revised: 30 November 2019
Accepted: 2 January 2020
Online: 15 January 2020
Keywords:sustainability assurance,assurance level,sustainability rating,Grenelle 2 law.
ARF INDIAAcademic Open Access Publishingwww.arfjournals.com
Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali
Determinants of the Gap between the Assurance levels issued by the Assurance...
Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali
Determinants of the Gap between the Assurance levels issued by the Assurance...
Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali
Determinants of the Gap between the Assurance levels issued by the Assurance...
Figure 1
3.1. Sample and data
Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali
3.2. Model description
4.1. Descriptive Statistics
Determinants of the Gap between the Assurance levels issued by the Assurance...
Variable Measure
Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali
4.2. Correlation matrix and Multi-Collinearity
4.3. Regression Analysis
Variable Minimum Maximum Mean Standard-Deviation
Variable Number Percentage (%)
Determinants of the Gap between the Assurance levels issued by the Assurance...
Number Percentage (%)
SECTOR TYP_P QUOT LABEL STAN SIZE PERF LEVE-ROVI ATION DARDS RAGEDER
Variable Collinearity
Tolerance VIF
Khi-2 df Significance
Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali
GAP Percentage0 1
B SE Wald Df Sig Exp(B)
Significant:
Determinants of the Gap between the Assurance levels issued by the Assurance...
4.4. Research findings
Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali
Variable Direction Sig
Determinants of the Gap between the Assurance levels issued by the Assurance...
Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali
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Determinants of the Gap between the Assurance levels issued by the Assurance...
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