Almahrog, Yousf; Ali Aribi, Zakaria; Arun, Thankom - In: Journal of Financial Reporting and Accounting 16 (2018) 2, pp. 311-332
Purpose: The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM) by using evidence from large UK companies. Design/methodology/approach: The study has used content analysis and disclosure index to measure the...