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Keywords: L25
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Journal Articles
Journal of Applied Accounting Research (2023) 24 (5): 859–888.
Published: 10 March 2023
... L25 M14 Considering the singularities of financial institutions in terms of their activities and economic role, traditionally, the financial sector was perceived as non-polluting (Herzig and Moon, 2013). Nowadays, the concept of CSR is strongly considered in financial institutions, especially...
Journal Articles
Journal of Applied Accounting Research (2022) 23 (4): 825–845.
Published: 20 May 2022
... and innovation. C23 E44 L25 L65 O32 Research and development (R&D) expenditure is one of the most significant competitive factors that brings technological enhancement and design and implementation efficiency along with new products and services. There is extreme competition within an industry...
Journal Articles
Journal of Applied Accounting Research (2021) 22 (4): 641–662.
Published: 19 March 2021
... To the best of our knowledge, this is the first study that explored the relationship between CSR–FP and institutional quality in the European context. Indeed, this paper shows that institutional quality mediates the relationship between CSR practices and FP. D73 G18 L25 M14 Faruq et al...
