@article{paperid:1080842, author = {Hesarzadeh, Reza}, title = {The Impact of Corporate Social Responsibility Disclosure on Regulatory Comment Letters}, journal = {Revista de Contabilidad - Spanish Accounting Review}, year = {2021}, volume = {25}, number = {1}, month = {December}, issn = {1138-4891}, pages = {58--75}, numpages = {17}, keywords = {CSR; Oversight; Comment letter; Spillover effect; Managers; Emerging markets}, }