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Keywords: CSR reportsClose
Journal: Accounting and the Public Interest
Accounting and the Public Interest (2021) 21 (1): 1–22.
Published: 01 December 2021
...Annika Beelitz; Charles H. Cho; Giovanna Michelon; Dennis M. Patten ABSTRACT A growing number of studies are using a dichotomous variable indicating the presence of a standalone CSR report to capture impacts of CSR disclosure. Our concern is that, without considering differences in the information...