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Keywords: CSR reporting
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Journal Articles
Journal of International Accounting Research (2021) 20 (1): 79–102.
Published: 01 March 2021
...Hsin-Yi Huang; Cheng-Hsun Lee; Chih-Hsien Liao ABSTRACT This study explores the regulatory setting in Taiwan and examines the association between academic directors and corporate social responsibility (CSR) reporting. We find that firms with academic directors on their boards are more likely...