Corporate transparency is both challenging and essential in politically unstable environments. This study investigates the association between corporate social responsibility (CSR) disclosure and earnings 2 D.J. Rabaia et al. management (EM) in Palestine, a market characterised by economic uncertainty and political instability. A content analysis approach was applied to a balanced panel of 430 firm-year observations from 43 companies listed on the Palestine Stock Exchange during 2015-2024. CSR disclosure was measured using an index adapted from the Global Reporting Initiative, while EM was proxied by discretionary accruals estimated through the Kothari model. The findings reveal a significant negative association between CSR disclosure and EM, showing that firms with higher CSR transparency are less likely to EM. Political stability also shows a significant negative effect on EM, showing that higher political stability is associated with lower EM. Moreover, leverage and profitability are positively associated with EM. These results align with agency, stakeholder, and legitimacy theories, underlining the importance of CSR in strengthening governance and stakeholder trust. This research contributes to the limited literature on CSR and EM in politically unstable contexts and provides practical implications for regulators looking to reinforce governance systems and enhance financial transparency.

العنوان

International Journal of Intellectual Property Management

الناشر

Inderscience Publishers

بلد الناشر

سويسرا

Indexing

Scopus

معامل التأثير

None

نوع المنشور

Both (Printed and Online)

المجلد

--

السنة

--

الصفحات

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