Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior?

By M. Muttakin, Arifur Khan, M. Azim. 2015

147 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/bab8133f12b5a385d7dee58d6191f271ce35196d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. A. Gerged
2. Khaldoon Albitar
3. H. Al‐Shaer
4. Lara Al-Haddad

In Marketing

1. A. Gerged
2. Khaldoon Albitar
3. H. Al‐Shaer
4. Lara Al-Haddad

In Strategy and Management

1. A. Gerged
2. Khaldoon Albitar
3. H. Al‐Shaer
4. Lara Al-Haddad

Citations in the corpus

• Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK (2020, background): “Muttakin, Khan, and Azim (2015) explore the relationship between CSR disclosures and earnings quality proxied by earnings accruals and examine whether CSR disclosures are context specific — that is, whether companies dominated by powerful stakeholders are obliged to behave responsibly to constrain…”
• Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures (2021, methodology): “…al., 2011), the UK (Sun et al., 2010), South Korea (Pyo & Lee, 2013), although fewer papers have recently investigated this association in developing economies, for example, Muttakin et al. (2015) in Bangladesh, Jordaan et al. (2018) in South Africa, Gerged, Al-Haddad, and AlHajri (2020) in Kuwait.”