The relationship between corporate social responsibility disclosure and earnings management : is it a complement mechanism or a substitute mechanism?
Year of publication: |
2018
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Authors: | Faisal, Faisal ; Prasetya, Alif Rishal ; Chariri, Anis ; Haryanto, Haryanto |
Published in: |
International journal of business governance & ethics : IJBGE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1477-9048, ZDB-ID 2161847-1. - Vol. 13.2018, 1, p. 1-14
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Subject: | corporate social responsibility | CSR | earnings management | real activity | disclosure | two-stage least square | 2SLS | Indonesia | Corporate Social Responsibility | Corporate social responsibility | Bilanzpolitik | Accounting policy | Unternehmenspublizität | Corporate disclosure | Indonesien |
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