Keywords: Disclosure transparency
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (6): 2454–2483.
Published: 29 August 2023
...John J. Wild; Jonathan M. Wild Purpose This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements extending over 20 years. The purpose is to understand how CSR ratings relate...

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