... stakeholders. This fact makes the CSR activities and CSR performance interconnected with the quality of firms’ financial reporting. The purpose of this paper is to study the impact of CSR performance on the earnings management (EM) behaviour using a sample from 24 European Union (EU) countries summing up...

...Rini Kumala; Sylvia Veronica Siregar Purpose This paper aims to examine the association of corporate social responsibility (CSR), family ownership and earnings management. Design/methodology/approach The authors specifically examine mining companies listed in Indonesia Stock Exchange during...

...Murya Habbash; Lara Haddad Purpose The purpose of this paper is to examine the relationship between earnings management (EM) and corporate social responsibility (CSR) in Saudi Arabia. It is one of only a small number of studies to examine this relationship outside the US market, and the first...