The association between Corporate Social Responsibility and Earnings Quality: Evidence from Extractive Industry

The association between Corporate Social Responsibility and Earnings Quality: Evidence from Extractive Industry

Building on the ethical theory to solve the research questions, we examine the relationship between Corporate Social Responsibility Disclosure (CSRD) and Earnings Quality (EQ). Using 368 firm-year observations covering the 2010-2017 period. In so doing, we applied content analysis to assess the CSR...

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Bibliographic Details
Main Authors: Tito Tomas Siueia, Jianling Wang
Format: Article
Language:English
Published: Universidad de Murcia 2019-01-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Corporate Social Responsibility
Earnings Quality
Extractive Industry
Online Access:https://revistas.um.es/rcsar/article/view/354361

Internet

https://revistas.um.es/rcsar/article/view/354361

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