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Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in enhancing financial performance. This study, therefore, examines this issue in a developing country context such as Jordan using a panel data set of 1,705 firm-year observations of...
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performance on the quality of sustainability reporting disclosure. The dependent variable used in this study is the quality of … sustainability reporting disclosure which is proxied by the G4 Sustainability Reporting Index (SRI), while the independent variable … effect on the quality of sustainability reporting disclosure while the variable proportion of independent commissioners …
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