Chouaibi, Jamel; Chouaibi, Salim - In: Journal of Accounting and Management Information … 19 (2020) 4, pp. 651-681
, Social and Governance (ESG) companies? Does CSR have a moderating effect on the relationship between VAIC and IC disclosure … fill this gap by testing the moderating effect of socially responsible practices on the relationship between VAIC and … capital disclosure. Our study seeks to fill this gap by testing the moderating effect of socially responsible practices on the …