Mandatory Disclosure of Corporate Social Responsibility and the Quality of Earnings Management
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- Xue, Shuyu & Chang, Qi & Xu, Jingwen, 2023. "The effect of voluntary and mandatory corporate social responsibility disclosure on firm profitability: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 77(C).
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Keywords
mandatory CSR information disclosure; DID; earnings management; external supervision effectiveness;All these keywords.
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