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Journal Articles
Does mandatory expenditure on CSR affect firm value? Empirical evidence from Indian firms
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (3): 525–546.
Published: 06 February 2024
... the difference-in-differences (DID) technique combined with matching to control for potential endogeneity of the decision to comply with the CSR Act since the Act in its current form is applicable as a comply-or-explain obligation. Findings The results of this study suggest that mandatory CSR spending has...
