volume 30, issue 3, P277-298 2015
DOI: 10.1108/maj-02-2014-0997
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Mohammad Badrul Muttakin, Arifur Khan, Mohammad I Azim

Abstract: Purpose -This paper aims to explore the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by earnings accruals. Specifically, we examine whether CSR disclosures are context-specific, that is, whether companies dominated by powerful stakeholders are obliged to behave in a responsible manner to constrain earnings management, thereby reporting higher-quality earnings to investors. Design/methodology/approach -This paper explores the relationship between CSR discl…

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