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Published in 2020 at "Sustainability Accounting, Management and Policy Journal"
DOI: 10.1108/sampj-07-2019-0254
Abstract: Purpose The purpose of this paper is to evaluate the effectiveness of the comply-or-explain principle in the Italian context. In particular, the analysis will evaluate, which factor impact on firms' voluntary adoption of this tool…
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Keywords:
methodology;
analysis;
comply explain;
explain principle ... See more keywords