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Does the business strategy matter? The mandatory regulation of corporate social responsibility and earnings quality relationship

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Ruba Hamed, Wasim Al-Shattarat, Basiem Al-Shattarat
Journal: Journal of Accounting & Organizational Change
Journal of Accounting & Organizational Change (2025) 21 (6): 937–963.
https://doi.org/10.1108/JAOC-09-2024-0295
Published: 08 January 2025
... Licensed re-use rights only Companies Act 2006 Mandatory CSR Business strategy Earnings quality Real earnings manipulation Accrual-based earnings manipulation The increased emphasis on social activities has led to a wide range of stakeholders’ growing interest in corporate social...
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