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1-5 of 5
Keywords: Corporate social responsibility (CSR)
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Journal Articles
Do cultural differences moderate the relationship between CSR and earnings quality: common law evidence pre and during COVID-19 crisis
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International Journal of Accounting and Information Management (2025) 33 (1): 213–240.
Published: 19 December 2024
... CSR and earnings management. Design/methodology/approach This study investigates the moderating impact of Hofstede’s cultural dimensions on the association between corporate social responsibility (CSR) and earnings management. The data set covers 71,893 firm-year observations spanning 2006–2022...
Journal Articles
An examination of board diversity and corporate social responsibility disclosure: evidence from banking sector in the Arabian Gulf countries
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International Journal of Accounting and Information Management (2022) 30 (1): 22–46.
Published: 28 October 2021
...Ayman Issa; Mohammad A.A. Zaid; Jalal Rajeh Hanaysha; Ammar Ali Gull Purpose The purpose of this study is to examine the impact of board diversity (e.g. education, gender, nationality and royal family members) on voluntary corporate social responsibility (CSR) disclosure for a sample of banks...
Journal Articles
Do assurance and assurance providers enhance COVID-related disclosures in CSR reports? An examination in the UK context
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International Journal of Accounting and Information Management (2021) 29 (3): 410–428.
Published: 19 May 2021
...Khaldoon Albitar; Habiba Al-Shaer; Mahmoud Elmarzouky Purpose The COVID-19 pandemic has been adding pressures on companies to commit to their social and ethical responsibilities. Corporate social responsibility (CSR) reporting is the main tool through which companies communicate their social...
Journal Articles
Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?
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International Journal of Accounting and Information Management (2019) 27 (3): 442–460.
Published: 05 August 2019
...Muhammad Safdar Sial; Zheng Chunmei; Nguyen Vinh Khuong Purpose This study aims to explore the possibility of a two-way relationship between corporate social responsibility (CSR) and earnings management (accruals and real EM) with the moderating role of female and independent directors. Design...
Journal Articles
Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?
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International Journal of Accounting and Information Management (2019) 27 (2): 301–332.
Published: 07 May 2019
...Christine Adel; Mostaq M. Hussain; Ehab K.A. Mohamed; Mohamed A.K. Basuony Purpose This paper aims to report on the quality of corporate social responsibility (CSR) disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate governance structure and other firm...
