Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior?
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- Jaja Suteja & Ardi Gunardi & Annisa Mirawati, 2016. "Moderating Effect of Earnings Management on the Relationship Between Corporate Social Responsibility Disclosure and Profitability of Banks in Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1360-1365.
- Mohamed Chakib Kolsi & Osama F Attayah, 2018. "Environmental policy disclosures and sustainable development: Determinants, measure and impact on firm value for ADX listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 807-818, September.
- Ferry Aditya, 2016. "Corporate Social Responsibility (CSR) Performance and Accrual Quality: Case study on Firms Listed on Indonesia Stock Exchange (IDX)," Business and Economic Research, Macrothink Institute, vol. 6(2), pages 51-64, December.
- Nair, Rajiv & Muttakin, Mohammad & Khan, Arifur & Subramaniam, Nava & Somanath, V.S., 2019. "Corporate social responsibility disclosure and financial transparency: Evidence from India," Pacific-Basin Finance Journal, Elsevier, vol. 56(C), pages 330-351.
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KeywordsCorporate social responsibility; Discretionary accruals; Opportunistic behaviour; Earnings quality; Emerging economy; M1; M49;
- M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
- M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
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