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Environmental performance, environmental reporting, voluntary disclosure
R&D, Research and development expenditure, Audit quality, Valuation
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Fair value measurement, Fair value hierarchy, Accounting choice, International banks
Executive stock options, Vesting conditions, Corporate governance, CEO attributes
R&D, Research and Development, capitalization, audit quality, Big 6 firms, valuation, international accounting
Agency theory; Disclosure; Information asymmetry; Research and development