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Moderating role of financial ratios in corporate social responsibility disclosure and firm value

This study investigates the link between corporate social responsibility (CSR) disclosure for multi-stakeholders and financial performance of a firm through accounting-based activities for CSR. A dataset of Chinese non-financial firms listed on the Shanghai Stock Exchange from 2008 to 2012 is taken...

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Détails bibliographiques
Publié dans:PLoS One
Auteurs principaux: Naseem, Muhammad Akram, Lin, Jun, Rehman, Ramiz ur, Ahmad, Muhammad Ishfaq, Ali, Rizwan
Format: Artigo
Langue:Inglês
Publié: Public Library of Science 2019
Sujets:
Accès en ligne:https://ncbi.nlm.nih.gov/pmc/articles/PMC6472779/
https://ncbi.nlm.nih.gov/pubmed/30998740
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1371/journal.pone.0215430
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