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 analysis was used to measure CSR reporting. The ordinary least square …

corporate social responsibility (CSR). The first objective examines the relationship between the board of directors …, while the fourth purpose is to consider CSR involvement as a moderator in the relationship between earnings management and … board size) and insolvency risk. Furthermore, CSR was an impactful moderator in the relationship between earnings management …