...Abdullah Alsaadi; Aziz Jaafar; Muhammed-Shahid Ebrahim; Doris Merkl-Davies Purpose This study aims to investigate the relationship between corporate social responsibility ( CSR ) engagement and tax avoidance, exploring whether firms engage in “organized hypocrisy” – leveraging CSR initiatives...

...Abdullah Alsaadi Purpose This paper aims to examine the relationship between accruals quality ( AQ ) and investment efficiency, with a particular focus on the moderating role of corporate social responsibility ( CSR ) and the influence of country-level enforcement strength. Design/methodology...

...Mohammed Muneeb Sada; Chai-Aun Ooi; Zahiruddin Ghazali Purpose This study aims to investigate the impact of free-float share concentration, relative to strategic shareholdings by governments, foreign investors and corporations, on corporate social responsibility ( CSR ) performance. Additionally...

... score matching ( PSM ). Additional analyses show that the positive impact of carbon performance on stock liquidity is amplified in firms with stronger corporate social responsibility ( CSR ) engagement and lower levels of information asymmetry. However, the positive association is attenuated during...

... Limited Licensed re-use rights only Corporate governance Corporate social responsibility Organisational culture Employee engagement Saudi Arabia Enhancing corporate governance has become crucial for achieving success in today’s worldwide business landscape. However, greater corporate...

...Muhammad Farooq; Qadri Al-Jabri; Amna Noor; Ahmed Imran Hunjra; Asad Hamayun Purpose This study aims to investigate the impact of corporate social responsibility (CSR) on financial reporting quality (FRQ). In addition, the role of board gender diversity (BGD) in the CSR–FRQ relationship...

... further investigates the mediating role of corporate social responsibility (CSR) in this relationship. This research seeks to elucidate the effects of GIC components – green human capital (GHC), green structural capital (GSC) and green relational capital (GRC) – on ESP. Design/methodology/approach...

... sustainability, knowledge sharing and corporate social responsibility as essential factors in enhancing digital innovation in high-tech enterprises. The role of corporate governance is examined to engage organizational social structures and sustainability. Design/methodology/approach The research empirically...

...Youssra Ben Romdhane; Maryam Elamine Purpose This study aims to examine the effect of digitalization and sanitary measures during the COVID-19 pandemic on corporate social responsibility (CSR) in the African context. While CSR has traditionally been analyzed in developed markets, this paper...

...Ines Ben Flah; Azhaar Lajmi; Zaineb Hlioui Purpose This paper aims to examine the effect of corporate social responsibility (CSR) on firm performance (FP) of companies listed on the Tunis Stock Exchange. Design/methodology/approach This paper reports on two empirical studies. The first...

...Hania Waleed Tawfik El-Feel; Diana Mostafa Mohamed; Hala Magdy Amin; Khaled Hussainey Purpose This paper aims to provide insights into the complicated relationship between earnings management (EM) and corporate social responsibility (CSR) during the financial downturn caused by the COVID-19...

...John J. Wild; Jonathan M. Wild Purpose This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements extending over 20 years. The purpose is to understand how CSR ratings relate...

...Ameen Qasem; Wan Nordin Wan-Hussin; Adel Ali Al-Qadasi; Belal Ali Abdulraheem Ghaleb; Hasan Mohamad Bamahros Purpose This study aims to assess whether non-financial corporate social responsibility (CSR) information decreases audit risk and audit scope and enables speedier completion of audit...

...Muhammad Farooq; Amna Noor Purpose This study aims to examine the impact of corporate social responsibility (CSR) on financial constraints (FC). Furthermore, the authors investigate the moderating impact of two key ownership variables, insider and institutional ownership, separately...

... To the best of the authors’ knowledge, this study is the first to experimentally investigate a possible mechanism to explain investors’ positive response to corporate social responsibility (CSR) (specifically, corporate donation) disclosures – the financial signaling mechanism. This study also extends...

...Hao Shi; Haijian Liu; Yixue Wu Purpose This study aims to analyze the relationship between corporate social responsibility (CSR) and quality of accounting report, especially on earnings management (EM). In addition, potential moderators of this relationship are examined. Design/methodology...

...Ahmed Elsayed Awad Bakry Purpose Corporate social responsibility (CSR) has been one of the main subjects for companies’ sustainability in contemporary years. Engaging in CSR practices has been recognized to be beneficial for firms since it might create value for firm in the market. The process...

...Ho Xuan Thuy; Nguyen Vinh Khuong; Le Huu Tuan Anh; Pham Nhat Quyen Purpose This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating role of state-ownership between CG and CSR...

...Fatima Al Maeeni; Nejla Ould Daoud Ellili; Haitham Nobanee Purpose This study aims to investigate the extent and trend of corporate social responsibility (CSR) disclosure by UAE listed banks and the impact of corporate governance mechanisms on this disclosure. Design/methodology/approach...

...Mohammad Hassan Shakil; Nor Shaipah Abdul Wahab Purpose This study aims to examine the effects of top management team (TMT) heterogeneity and corporate social responsibility (CSR) on the firm risk of Bursa Malaysia listed firms. Also, this study examines the moderating effect of CSR between TMT...