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Keywords: CSR
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Journal Articles
Enhancing performance by disclosing more: some evidence from Japanese companies
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2018) 30 (1): 110–128.
Published: 05 February 2018
... effects of CSRD on financial and market performance are examined. There is relatively little research dealing with actual CSR reporting in Japanese companies. Design/methodology/approach Using modified versions of those given by Ohlson (1995) and Ruf et al. (2001) , six dimensions of CSRD...
