Corporate social responsibility disclosure and financial reporting quality: Evidence from Gulf Cooperation Council countries
This study examines the effect of corporate social responsibility disclosure (CSRD) on earnings quality (EQ) in member countries of the Gulf Cooperation Council (GCC). Using 1845 firm-year observations covering the 2008–2016 period, this study performs panel data regressions to examine the associati...
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| Format: | Article |
| Language: | English |
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Elsevier
2021-08-01
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| Series: | Borsa Istanbul Review |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S2214845021000065 |