Keywords: Tobin's Q
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Journal Articles
Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (3): 513–547.
Published: 15 June 2023
... by Tobin's Q. We calculate the CSR disclosure index using a modified methodology from Anas et al. (2015) and find that the moderating effect of CSR disclosure weakens the negative impact of earnings management on Russian firms' market value. This led us to conclude that if companies on the Russian...

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