... ownership. It examines how institutional ownership shapes CSR spending in different contexts of firm profitability and size and during external shocks such as the COVID-19 pandemic, thus contributing to understanding investor activism’s role in emerging markets under mandatory CSR regulatory frameworks...

...Mahdi Salehi; Mohsen Sehat Purpose The purpose of this paper is to examine the impact of debt maturity structure and types of institutional ownership on accounting conservatism by using different financial variables and proxies. Design/methodology/approach Employing panel data analysis...