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Keywords: Tone management
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Journal Articles
Journal:
EuroMed Journal of Business
EuroMed Journal of Business (2025) 20 (3): 698–720.
Published: 15 March 2024
... of directors moderates the relationship between the ESG performance and the disclosure quality. The positive effect of abnormal tone management on ESG is weakened by the presence of a good structure of the board, attenuating impression management initiatives. Research limitations/implications The research...
