Al-Ani, Mawih Kareem - In: Borsa Istanbul Review 21 (2021), pp. S25-S37
This study examines the effect of corporate social responsibility disclosure (CSRD) on earnings quality (EQ) in member countries of the Gulf Cooperation Council (GCC). Using 1845 firm-year observations covering the 2008-2016 period, this study performs panel data regressions to examine the...