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Keywords: environmental disclosure
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Journal Articles
Accounting and the Public Interest (2021) 21 (1): 1–22.
Published: 01 December 2021
... provided, such an approach could lead to incorrect inferences regarding those impacts. We extend prior research by examining whether, similar to differences in environmental disclosure, the mere presence of a standalone CSR report also mitigates negative market reactions at times of regulatory cost...
Journal Articles
Journal Articles