... social responsibility (CSR) disclosures on the relationship between negative SMS and firm risk. This paper finds that the effects of negative SMS on firm risk are attenuated in firms with better CSR disclosures. Originality/value This study offers fresh perspectives for investors and managers on firm...

...Eko Suyono; Omar Al Farooque Purpose This study aims to investigate the influences of corporate governance mechanisms on earnings management practices and corporate social responsibility (CSR) disclosure, at the manufacturing companies listed on the Indonesian Stock Exchange. The authors consider...