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Keywords: cross-border
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Journal Articles
Journal of International Accounting Research (2024) 23 (1): 21–48.
Published: 01 March 2024
... (MMoU) signing as a catalyst. The MMoU, a cooperative agreement among global securities regulators, enhances the SEC’s ability to engage in cross-border enforcement actions in collaboration with foreign counterparts. Our findings reveal a significant enhancement in both the quantity and quality of CSR...
