This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content...

Corporate social responsibility (CSR) has increasingly been researched in the current and future trend of sustainable development. Extant studies document mixed results about the relationship between CSR and earnings management, but very few papers discuss how CSR and audit opinion are related....

This study examines the effect of incentive types and organizational value statements on corporate social responsibility (CSR) decisions. It used a 2 × 2 between-subject experimental design and analyzed the data using Analysis of Variance (ANOVA). The participants were undergraduate students in...

The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...

Assessment of actual practices and initiatives would potentially enhance the implementation of corporate social responsibility. For the same purpose, this work aimed at enumerating specific CSR activities being pursued by large manufacturing businesses and detecting whether there have been...

Every oil producing nation is confronted with a complex and fundamental ethical dilemma. On the one hand, there are moral arguments for the nation to use the petroleum resource for the benefit of society and make it available for countries who do not have this natural resource endowment. On the...

This study has extended Motivation-Ability-Opportunity- Model and has developed a framework with seven variables (i.e., green brand, green satisfaction, green advertising, green buying behavior, and spirituality ethics. The study has taken a holistic approach by testing 15 relationships for...

This paper examines whether an intensification of corporate social responsibility activities adds or destroys firms' value in Nigeria. Fixed effect regression analytic tool was used to analyze the data from a sample of 56 listed firms on Nigerian Stock Exchange (NSE) between 2009 and 2018. We...

This essay is an ethical reflection on the idea of corporate social responsibility (CSR) focusing on emphasizing its strategic position as the symbolic potential of business. As such, CSR is the reflection of business moral commitment to providing meaningful social activities, on the one hand,...

With a young population structure, young consumers in Vietnam have been becoming a driving force and a major purchasing power behind the economic development. While ethical issues associated with consumerism have been a topic of discussion in the society, young consumers have stepped up to the...