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Keywords: Companies Act 2006
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Journal Articles
Does the business strategy matter? The mandatory regulation of corporate social responsibility and earnings quality relationship
Available to Purchase
Journal of Accounting & Organizational Change (2025) 21 (6): 937–963.
Published: 08 January 2025
...Ruba Hamed; Wasim Al-Shattarat; Basiem Al-Shattarat Purpose This study aims to investigate the association between corporate social responsibility (CSR) reporting and earnings management (EM) activities following the Companies Act 2006 Regulation 2013. Further, it examines the moderating role...
