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Keywords: 2SLS regression
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Journal Articles
Does institutional blockholders’ investment promote CSR spending? Evidence from Indian firms
Open Access
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2025) 10 (4): 399–414.
Published: 27 May 2025
.... Design/methodology/approach The study analyzes data from 2,171 Indian firms over 2014–2023, comprising 11,134 firm-year observations. It applies a two-stage least squares (2SLS) regression model to address potential endogeneity between institutional ownership and CSR spending effectively. Additional...
