The Effect of Board of Director's Characteristics on The Corporate Social Responsibility Disclosure: Earnings Management As a Moderator In Iraq Companies

dc.contributor.author	Hayder Zghair Idan
dc.contributor.author	Nor Hanani Ahamad Rapani
dc.contributor.author	Azam Abdelhakeem Khalid
dc.contributor.author	Firas Salman Khudhair
dc.date.accessioned	2026-01-01T12:36:25Z
dc.date.issued	2022-11-19
dc.description.abstract	The purpose of this paper is to examine board characteristics like independence, size, and meetings affect a developing country's corporate social responsibility disclosures (CSRD). In addition, this study examines also the effect of earnings management on the relationship between board of director characteristics and CSRD in Iraqi companies.
dc.format	application/pdf
dc.identifier.uri	https://zienjournals.com/index.php/zjssh/article/view/2750
dc.identifier.uri	https://asianeducationindex.com/handle/123456789/64186
dc.language.iso	eng
dc.publisher	Zien Journals
dc.relation	https://zienjournals.com/index.php/zjssh/article/view/2750/2307
dc.rights	https://creativecommons.org/licenses/by-nc/4.0
dc.source	Zien Journal of Social Sciences and Humanities; Vol. 14 (2022): ZJSSH; 98-112
dc.source	2769-996X
dc.subject	Board of Director's Characteristics
dc.subject	Corporate Social Responsibility Disclosure
dc.subject	Earnings
dc.subject	Companies
dc.title	The Effect of Board of Director's Characteristics on The Corporate Social Responsibility Disclosure: Earnings Management As a Moderator In Iraq Companies
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion
dc.type	Peer-reviewed Article

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