1-1 of 1
Keywords: foreign firms
Sort by
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...