The influence of sustainable development disclosure Quality on earnings quality
DOI:
https://doi.org/10.37375/sujh.v14i1.2782Keywords:
Corporate Social, Responsibility,, Earnings Management, Libyan Industrial, CompaniesAbstract
This study aims to test the relationship between corporate social responsibility disclosure quality and earnings management. corporate social responsibility disclosure quality is measured using a multi-dimensional model, while earnings management is measured using two different methods (accruals basis and real activity basis). The current study uses a sample of Libyan industrial companies for the period from 2016 to 2020. The results of this study indicate that corporate social responsibility disclosure quality has a negative impact on earnings management, which indicates that companies providing high-quality disclosures on corporate social responsibility activities are expected to report high quality of financial reports through Earnings quality.
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