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Firms frequently provide voluntary environmental, social, and governance (ESG) reports. Our study focuses on the effect of ESG disclosures on investment decisions. We compare the influence of disclosures containing only forward-looking ESG targets with those containing both targets and progress...
This paper feeds the literature about investors’ reaction to the release of going concern modified audit reports, which is abundant and controversial among scholars. Moving a step beyond the solely detection of abnormal stock returns at and around the event date, as done in the only two previous...
This study aims to determine whether gender diverse boards enhance intellectual capital performance, which is a measure of intangible resources. We have created a framework for panel data analysis for Indian listed firms and conducted estimation using the panel fixed effects technique. We also...
Annual reports are the primary source of information for investors. It contains all the details about the company’s activities in the preceding financial year. About 80% of an annual report is text (Cheng et al. 2018); hence proper comprehension and readability enhance the usefulness of the...
This study empirically investigates the implications of corporate social responsibility (CSR) on the value-added intellectual capital efficiency of food and agribusiness firms in India. This study uses the firm-level data collected from the Prowess database of the Center for Monitoring Indian...
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