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legitimacy is their principal management objective, not improving philanthropy disclosure practices. However, regarding community … CSR disclosure on firm performance in an emerging economies context. Secondly, to our knowledge this is the first study …
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This study investigates the relationship between corporate sustainability performance and earnings management practices in a European setting. We measure earnings management based on discretionary accruals (cash flow approach) and real activity management. Corporate sustainability performance is...
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disclosure has a negative impact on firm performance, but the perspectives provide a more complete view: environmental …
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