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Keywords: CSRD
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Journal Articles
Journal of Business and Socio-economic Development 1–20.
Published: 27 July 2026
... Reporting Directive (CSRD). Design/methodology/approach Using a balanced panel of 550 European non-financial listed firms and 6,050 firm-year observations covering the period 2014–2024, the study employs fixed-effects, mixed-effects and instrumental-variables (2SLS) estimation methods. Dividend policy...
Includes: Supplementary data
