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.


Board of Director's Characteristics Corporate Social Responsibility Disclosure Earnings Companies


How to Cite
Hayder Zghair Idan, Nor Hanani Ahamad Rapani, Azam Abdelhakeem Khalid, & Firas Salman Khudhair. (2022). The Effect of Board of Director’s Characteristics on The Corporate Social Responsibility Disclosure: Earnings Management As a Moderator In Iraq Companies. Zien Journal of Social Sciences and Humanities, 14, 98–112. Retrieved from https://zienjournals.com/index.php/zjssh/article/view/2750


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