Ramdhony, Dinesh; Gunessee, Saileshsingh; Mooneeapen, Oren - In: Journal of Applied Accounting Research 25 (2023) 3, pp. 524-546
Purpose This study examines the bi-directional relationship between corporate social responsibility disclosure (CSRD) and ownership structure through a dynamic empirical framework in an emerging economy context. Design/methodology/approach Data over 10 years are used to investigate the response...