The recent financial crisis highlights the tradeoff between ‘reliable' and ‘relevant' accounting and has sparked off an incessant debate. The pursuit of measuring ‘reliability' vis-à-vis ‘relevance' persistently comes under the focus of this study. This paper examines the inclusion of...

Based on the notion that the results of prior research are mixed, this study reinvestigates the association between corporate social responsibility and earnings quality. More precisely, we examine the association between corporate social responsibility and the degree of earnings management, the...