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We report on the comprehensiveness of voluntary corporate governance disclosures in the annual reports and management information circulars of Toronto Stock Exchange (TSE) firms. We focus on disclosure of the corporate governance practices implemented by our sample of TSE 300 firms vis-a-vis the...
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quot;Firm sizequot; is frequently used in accounting research as a proxy for theoretical constructs or as a control variable to mitigate missing variables bias. We provide empirical evidence that quot;firm sizequot; is not uniquely related to a single theoretical construct and hence lacks...
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