Ika, Siti and Indriani, Laksita and Setianan, Andreas and Widagdo, Ari (2022) Corporate Social Responsibility Disclosures and Earnings Quality: Evidence from Indonesia. In: Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia.
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Abstract
This article investigates the impact of corporate social responsibility (CSR) disclosures on earnings quality, as measured by real earnings management (REM). In particular, this study investigates whether CSR reporting are situation-dependent, i.e., if the managements are required to act responsibly
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 15:36 |
| Last Modified: | 17 Apr 2026 05:22 |
| URI: | http://eprints.eai.eu/id/eprint/40107 |
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