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Artículo
Which Corporate Governance Mechanisms Drive CSR Disclosure Practices in Emerging Countries?
(MDPI (Multidisciplinary Digital Publishing Institute), 2019)
Although several studies have analyzed the role that specific corporate governance mechanisms have on Corporate Social Responsibility (CSR) reporting practices, their findings have not been conclusive and the evidence from ...
Artículo
Do auditors mitigate earnings management during economic crisis?
(Universidad de Murcia. Servicio de Publicaciones, 2019)
This paper addresses earnings management from an international perspective. This study particularly analyzes whether external auditing reduces earnings managements and, if so, whether this relationship is affected by the ...