Keywords: Tobin’s Q
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Journal Articles
Journal of Accounting & Organizational Change (2025) 21 (2): 312–334.
Published: 12 July 2024
... the direct impact of voluntary disclosures on return on assets (ROA) and Tobin’s Q. Second, the moderating effect of the “Big 4” was tested. Third, the paper also examined the moderating role of “cross-border stock market listing” in the direction of voluntary disclosure-firm value relationships. Findings...

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