Corporate social responsibility disclosures and earnings quality : are they a reflection of managers' opportunistic behavior?
Year of publication: |
2015
|
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Authors: | Muttakin, Mohammad Badrul ; Khan, Arifur ; Azim, Mohammad I. |
Published in: |
Managerial auditing journal. - Bingley : Emerald Group Publishing Limited, ISSN 0268-6902, ZDB-ID 1138623-X. - Vol. 30.2015, 3, p. 277-298
|
Subject: | Corporate social responsibility | Discretionary accruals | Opportunistic behaviour | Earnings quality | Emerging economy | Corporate Social Responsibility | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Schwellenländer | Emerging economies | Unternehmenspublizität | Corporate disclosure | Opportunismus | Opportunism | Nachhaltigkeitsbericht | Sustainability reporting | Gewinn | Profit | Führungskräfte | Managers |
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