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Type :thesis
Subject :HD Industries. Land use. Labor
Main Author :Idan, Hayder Zghair
Title :The role of earnings management as a moderator in the relationship between corporate governance and corporate social responsibility disclosure in Iraq
Place of Production :Tanjong Malim
Publisher :Fakulti Pengurusan dan Ekonomi
Year of Publication :2023
Corporate Name :Universiti Pendidikan Sultan Idris
PDF Guest :Click to view PDF file

Abstract : Universiti Pendidikan Sultan Idris
Iraqi corporations still perform below expectation and are yet to fully comply with corporate social responsibility disclosure (CSRD) requirements. Past research on corporate governance attributes (CGA) had shown positive effects on CSRD. Thus, this research aims to investigate the effects of CGA, such as board of directors (BOD), audit committee (AC), and ownership structure (OWSR) on the level of CSRD in Iraqi non-financial companies by focusing on the moderating effect of earnings management (EM). CSRD in this study refers to disclosure in environment, product and consumers, community, and human resource. Hypotheses are developed using the multi-theoretical framework, including agency, stakeholder, and legitimacy theories. Data were collected from annual reports of 38 non-financial companies listed on the Iraq Stock Exchange (ISX) from 2016–2019. Panel data regression techniques were carried out, namely fixed effects estimation, random effects estimation, and pooled ordinary least squares regression. The descriptive results show that the level of CSRD in Iraqi non-financial companies is relatively low, with an average of 31.84%. Results show that CGA has significant effects on CSRD (AC independence, β = 0.009, p

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