...Prajwal Bikram Thapa; Bipasha Chaudhary; Shruti Acharya; Pranisha Acharya; Rajesh Sharma Purpose The growing significance of corporate social responsibility (CSR) disclosures can be evident from the emphasis of recent regulatory changes regarding clarity and completeness of disclosure. This study...

...Tatiana Garanina Purpose This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR...

...Teerooven Soobaroyen; Dinesh Ramdhony; Afzalur Rashid; Jeff Gow Purpose This paper examines the evolution and determinants of the extent and quality of corporate social responsibility (CSR) disclosure in a developing country (Mauritius). Design/methodology/approach CSR disclosures from annual...

..., ownership, boards size, board diversity and CSR disclosures in the banks. Design/methodology/approach The annual reports and CSR reports of the banks were examined between 2008 and 2015 using content analysis and panel data analysis. Findings The results indicate that banks improved their CSR...