Toumi, Nadia Ben Farhat; Khemiri, Rim; Makni, Yosra Fourati - In: Journal of Applied Accounting Research 23 (2021) 2, pp. 509-539
Purpose: The aim of this paper is to examine the impact of directors' home regions on corporate social responsibility (CSR) disclosure. Specifically, the authors aim to determine whether Anglo-American, European, French, other European and other regional directors' presence affects CSR...