Muttakin, Mohammad Badrul; Khan, Arifur; Azim, Mohammad I - In: Managerial Auditing Journal 30 (2015) 3, pp. 277-298
Purpose – This paper aims to explore the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by earnings accruals. Specifically, we examine whether CSR disclosures are context-specific, that is, whether companies dominated by powerful...