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Keywords: foreign firms
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Journal Articles
Journal of International Accounting Research (2024) 23 (1): 21–48.
Published: 01 March 2024
...Xiaomeng Charlene Chen; Le Luo; Albert Tsang ABSTRACT This study investigates the impact of the SEC’s regulatory cooperation and enforcement on the corporate social responsibility (CSR) reporting practices of U.S.-listed foreign firms using a country’s Multilateral Memorandum of Understanding...
