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Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini   +3 more
wiley   +1 more source

Financial performance of hospitals in Europe - a scoping review. [PDF]

open access: yesBMC Health Serv Res
Dubas-Jakóbczyk K   +4 more
europepmc   +1 more source

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