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Keywords: Company age
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Journal Articles
Journal of Financial Reporting and Accounting (2022) 20 (3-4): 542–557.
Published: 09 July 2021
.... Content analysis was used as a tool to analyse the disclosures in sustainability reports. The model was estimated using pooled ordinary least square (multivariate regression). Company age and financial leverage were used as control variables. Findings This study found that the compliance level...
