relatively short time that CSR reports have been in existence, this chapter provides evidence that CSR reporting has become … reporting and are following them. CSR reporting on societal and environmental impacts and performance receive the most focused …

financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …