Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance

Objective: In the present day, companies are not only responsible for enhancing shareholder wealth but also for placing a significant emphasis on social and environmental considerations. Transparency in non-financial reporting, including Corporate Social Responsibility (CSR), now holds equal importa...

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Hlavní autoři:	Bita Mashayekhi, Shadi Hasanzadeh, Milad Samavat, Saeideh Nazari
Médium:	Artigo
Jazyk:	Persa
Vydáno:	University of Tehran 2023-09-01
Edice:	بررسی‌های حسابداری و حسابرسی
Témata:	accrual earnings management corporate governance corporate social responsibility manager's opportunistic behavior real earnings management
On-line přístup:	https://acctgrev.ut.ac.ir/article_95206_66465f3024ba438623039815ecd7acbd.pdf
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