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How Do Institutional Pressures Reshape the Association Between Corporate Sustainability Disclosure and Firm Value in Emerging Economies? The Moderating Role of the Audit Committee Function
16 references·0 citing·33 second hop
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields40,020 cited
  • 1990Institutions, Institutional Change and Economic Performance34,012 cited
  • 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,593 cited
  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,866 cited
  • 1995Managing Legitimacy: Strategic and Institutional Approaches20,755 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 2007Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility4,891 cited
  • 2002Introduction4,083 cited
  • 2008Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms1,359 cited
  • 2018Do environmental, social, and governance activities improve corporate financial performance?1,167 cited
  • 2011Corporate Social Responsibility and institutional theory: new perspectives on private governance1,151 cited
  • 2022ESG disclosure and financial performance: Moderating role of ESG investors1,094 cited
  • 2020ESG impact on performance of US S&P 500-listed firms803 cited
  • 1999ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS

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735 cited
  • 1992The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations706 cited
  • 2011Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis596 cited
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