...Sukanya Wadhwa; Seshadev Sahoo Purpose This study explores the relationship between firms' corporate social responsibility (CSR) expenditure towards poverty alleviation and the implied cost of equity for Indian firms, aiming to contribute valuable insights to the discourse on CSR’s financial...

...Oliver Nyamekye; Edem Emerald Sabah Welbeck; Mawuena Akosua Cudjoe Purpose This paper investigates the effect of corporate social responsibility and audit quality on corporate tax aggressiveness. Design/methodology/approach The authors employed a panel data set from 2011 to 2020 using firms...

...Muhammad Farooq; Hassan Mujtaba Nawaz Saleem; Qadri Al-Jabri; Muhammad Asif Nazir Purpose The present study aims to investigate the impact of corporate social responsibility on firm financial performance and examine the mediating role of intellectual capital in this relationship. Design...

... countries were identified: (1) corporate governance, (2) Islamic banks, (3) corporate social responsibility and (4) intellectual capital. Building on the findings, we formulated a comprehensive agenda for guiding future research directions. Originality/value This study is the first to thoroughly...

...Inna Choban de Sousa Paiva; M. Isabel Sánchez-Hernández; Luísa Cagica Carvalho Purpose With the increasing awareness of sustainability and its importance around the world, corporate social responsibility (CSR) in Africa also requires attention. Based on the stakeholder theory, this study aims...

...Riguen Rakia; Maali Kachouri; Anis Jarboui Purpose This study aims to provide a valuable contribution by exploring the moderating effect of women directors on the relationship between corporate social responsibility (CSR) and corporate tax avoidance of Malaysian listed companies. Design...

...Muhammad Kamran; Hadrian Geri Djajadikerta; Saiyidi Mat Roni; Erwei Xiang; Pakeezah Butt Purpose This study examines how board gender diversity (BGD) interacts with the “tough vs tender” trait in country cultures in influencing firms' corporate social responsibility (CSR). Design/methodology...

... information about organizations such as the sustainable ones can change a stakeholder decision (Xu et al., 2019), yet, despite the importance of facing corruption, research on corporate social responsibility has traditionally focused on environmental protection, occupational safety and health, local...

...Abobaker Mohmed; Antoinette Flynn; Colette Grey Purpose The purpose of this paper is to investigate the relationship between corporate social responsibility (CSR) and earnings quality, as proxied by accrual earnings management, in Egyptian firms. This research is conducted in a bidirectional...

...Łukasz Matuszak; Ewa Różańska; Małgorzata Macuda Purpose The purpose of this paper is to investigate the extent and trend of corporate social responsibility (CSR) reporting in commercial banks in Poland and examine the link between corporate governance characteristics, namely size of the bank...

... of occupational health and safety issues, a vital subset of corporate social responsibility disclosure which is still under-researched. The paper also empirically investigates the key determinants of OHSD, an empirical test which is largely ignored in past OHSD-related studies. Indonesia Corporate social...