Purpose –Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream … differences in CSR disclosure by computing adequate measures in terms of disclosure breadth and comparing them for any potential … authors first find that the breadth of CSR disclosure increased significantly, with respect to both environmental and social …

Purpose – Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream … differences in CSR disclosure by computing adequate measures in terms of disclosure breadth and comparing them for any potential … authors first find that the breadth of CSR disclosure increased significantly, with respect to both environmental and social …

disclosure measure. Findings – The extent of CSR disclosure is positively associated with foreign ownership, government ownership … extent of CSR disclosure. In terms of the type of CSR disclosure, community information increases with government ownership … duality. Practical implications – Given the positive impact independent directors have on the extent of CSR disclosure, their …

study aims to examine and analyse the effect of earnings management on the relationship between CSR disclosure and value of … proved that earnings management and size of the firm have a significant positive effect on firm value, whereas CSR disclosure … negative effect on the relationship between CSR disclosure and firm value. …

suggesting a link between corporate governance quality and CSR disclosure in company annual reports and suggest that, rather than …