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the 12-month period subsequent to the accrual reporting; hence, future informational efficiency increases with the extent …
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factors could be observed on the value of discretionary accrual. …
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This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...
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