Patro, Binoti, and J. K. Pattanayak. “Association of CSR Disclosure With Accounting Conservatism : A Study of Select Indian Mining Firms”. Indian Journal of Finance 11, no. 3 (March 1, 2017): 7–25. Accessed October 5, 2025. https://indianjournalofmarketing.com/index.php/IJF/article/view/111646.