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Keywords: Sri Lanka
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Journal Articles
Asian Journal of Accounting Research (2020) 5 (1): 33–46.
Published: 17 December 2019
... consists of companies listed on the Colombo Stock Exchange in Sri Lanka, where SD is a new phenomenon and a voluntary reporting initiative. Regression analysis is executed on the panel data to achieve the study objective. Findings The result reveals a positive association between SD and EI...

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