This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on financial performance (FP) measured by the...

Purpose: This paper aims to analyse the use of level of debt as an external control mechanism against an entrenchment strategy based on corporate social responsibility (CSR) practices. Design/methodology/approach: The authors use a database of 1,916 international companies for the years 2002 to...

This article presents a review of the studies on on boards of directors and corporate social responsibility practices in the banking industry. Several characteristics of bank boards, in particular independence and diversity, may impact their CSR commitments. By studying a sample of 159 banks in...

Purpose: This study aims to understand whether board diversity has a direct effect on “corporate social responsibility (CSR)” performance of companies or not. In addition, this study also aims to examine the moderation effect of age and education level of female board members on the...

Purpose: Sustainability assurance services are carried out in a competitive market where a wide range of assurance providers operate without the need for any specific professional qualifications, competencies or skills. Assurance providers have heterogeneous professional backgrounds and...