researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the … for the integration of the moderator in the relationship between creative accounting determinants and financial reporting …

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 …