Risks, Volume 10, Issue 11
2022 November - 22 articles
Cover Story: A corporate socially responsible focused approach adds value to a firm in the form of financial benefits in addition to improving its corporate image. The research aims to identify the correlation between the CSR concept (significantly developed in recent years) and earnings management behavior. To ascertain the association between CSR and earnings/discretionary accrual levels or to describe the major changes in the development of these variables, several statistical techniques were applied. As this is a pioneering study in the Visegrad environment, the research findings may have significant policy implications for decision-makers, regulators, auditors, and investors in their efforts to restrict earnings management techniques and enhance the quality of financial reporting. View this paper - Issues are regarded as officially published after their release is announced to the table of contents alert mailing list .
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