Bank failures following the 2008 global financial crisis have increased the pressure for banks to integrate corporate social responsibility (CSR) in their core business. One manifestation of this pressure is the increased focus on CSR reporting of banks. Considering this, the objective of this...

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...