Corporate Social Responsibility and Accounting Restatement: Evidence from Pakistan

Shehzad Mehmood

Abstract


The study aims to analyze the relationship between corporate social responsibility and financial restatements. The study is conducted to check whether a CSR firm has to make less financial restatement. For this purpose, a sample of 150 non-financial firms are selected over the period of 2011-2018. The data are gathered from annual reports of these firms. Results of Logit regression analysis shows that CSR and financial statements are not significantly related with each other.

Keywords: Corporate Social Responsibility, Financial Restatements, Logit Regression

DOI: 10.7176/RJFA/11-3-03

Publication date: February 29th 2020


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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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