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Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure

Journal of Business Ethics · 2016 · Vol. 150(1) · pp. 79–98
Maria BaldiniLorenzo Dal MasoGiovanni LiberatoreFrancesco MazziSimone Terzani
Corporate Social Responsibility ReportingEnvironmental Sustainability in BusinessAuditing, Earnings Management, GovernanceBusiness ethicsCorporate governanceLeverage (statistics)LegitimacyBusinessInstitutional theoryAccountingExpropriationPublic economicsPolitics
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References
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Factors Influencing Social Responsibility Disclosure by Portuguese Companies
Journal of Business Ethics · 2008 · 910 citations
The Double-Edge of Organizational Legitimation
Organization Science · 1990 · 2,120 citations
A wilcoxon‐type test for trend
Statistics in Medicine · 1985 · 1,899 citations
STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES
Academy of Management Review · 1991 · 4,825 citations
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