Masoud, Najeb; Vij, Anu - In: Cogent Business & Management 8 (2021) 1, pp. 1-25
This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures by Libyan state-owned enterprises (SOEs). The initial sample in this study consists of the 310 annual reports from 95 firms over a period of eight...