Abstract Research Question This study seeks to examine and synthesize the extant literature
to summarize whether the essence of corporate social responsibility (CSR) genuinely stems …

The link between corporate social responsibility (CSR) and earnings management
represents an attractive empirical research topic in recent years. In view of the …

Society has gradually realized that companies' actions have consequences. Companies can
fulfill their accountability to society by disclosing information beyond their financial data …

The pursuit of economic growth remains a consistent focal point in the development of
nations. However, this heightened emphasis on economic expansion has precipitated a …

Consistent with the notion that sustainability reporting (also known as corporate social
responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this …

Purpose: This article aims to clarify the main theoretical and practical aspects of Ukraine's
integrated reporting development process from organizational and methodological …

Purpose This paper has a dual purpose: to produce a clear panorama of microfactors
behind the implementation of environmental, social and governance (ESG) in emergent …

This article examines the relationship between corporate social responsibility and earnings
management behavior around the world. Using international data from 35 countries …

Corporate social responsibility (CSR) continues to be important to researchers, practitioners,
and policymakers. This is evidenced by the increasing number of publications and attention …

The study examines the relationship between corporate social responsibility (CSR) and
earnings management strategies (expense shifting and revenue shifting). Based on the …