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Keywords: Temporal moderation
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Journal Articles
Journal:
Competitiveness Review
Competitiveness Review (2026) 36 (5): 1011–1032.
Published: 22 December 2025
...Wafa Kchaou; Rihab Ghribi; Anis Jarboui Purpose This pioneering investigation explores how unconditional accounting conservatism ( CONACC ) temporally moderates the link between robust corporate governance ( CGOV ) and strategic corporate social responsibility ( CSR ) implementation. This study...
