How to cite this paper
Abdelraheem, A. (2024). The effect of corporate social responsibility dimensions on accounting information quality: Empirical study in Saudia Arabia.Uncertain Supply Chain Management, 12(2), 685-694.
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References
Abdelraheem, A., Hussaien, A., Mohammed, M., & Elbokhari, Y. (2021). The effect of information technology on the quality of accounting information. Accounting, 7(1), 191-196. https://doi.org/10.5267/j.ac.2020.9.017]
Agung, M. (2015). Accounting information system and improvement on financial reporting. International Journal of Recent Advances in Multidisciplinary Research, 2(11), 950-957.
Aksoylu, S. (2013). Relationships of corporate social responsibility (CSR) with accounting information systems: A study. Journal of Modern Accounting and Auditing, 9(12), 1678-1686. [https://doi.org/10.17265/1548-6583/2013.12.012]
Ali, A. J., & Al‐Aali, A. (2012). Corporate Social Responsibility in Saudi Arabia. Middle East Policy, 19(4), 40-53. [ https://doi/10.1111/j.1475-4967.2012. 00558.x]
Aupperle, K. E., Carroll, A. B., & Hatfield, J. D. (1985). An empirical examination of the relationship between corporate social responsibility and profitability. Academy of Management Journal, 28(2), 446-463. [https://doi.org/10.2307/256210]
Bachiller, P., & Garcia-Lacalle, J. (2018). Corporate governance in Spanish savings banks and its relationship with financial and social performance. Management Decision, 56(4), 828-848. [https://doi.org/10.1108/MD-01-2017-0079]
Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16, 74-94. [https://doi.org/10.1016/0167-8116(95)00038-0]
Barauskaite, G., & Streimikiene, D. (2021). Corporate social responsibility and financial performance of companies: The puzzle of concepts, definitions and assessment methods. Corporate Social Responsibility and Environmental Management, 28(1), 278-287. [https://doi.org/10.1002/csr.2048]
Bhattacharya, N., Desai, H., & Venkataraman, K. (2013). Does earnings quality affect information asymmetry? Evidence from trading costs. Contemporary Accounting Research, 30(2), 482-516. [https://doi.org/10.1111/j.1911-3846.2012.01161.x]
Bodnar, G. H., & Hopwood, W. S. (2013). Accounting information systems. Pearson.
Boztosun, D., & Aksoylu, S. (2015). Relationships of corporate social responsibility with perceived financial performance of businesses: A study. China-USA Business Review, 14(11), 557-565. [http://dx.doi.org/10.17265/1537-1514/2015.11.004]
Brown, T. J., & Dacin, P. A. (1997). The company and the product: Corporate associations and consumer product responses. Journal of Marketing, 61(1), 68-84. [https://doi.org/10.2307/1252190]
Bukenya, M. (2014). Quality of accounting information and financial performance of Uganda’s public sector. American Journal of Research Communication, 2(5), 183-203.
Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48. [https://doi.org/10.1016/0007-6813(91)90005-G]
Chang, Y. J., & Yoo, J. W. (2023). When CSR Matters: The Moderating Effect of Industrial Growth Rate on the Relationship between CSR and Firm Performance. Sustainability, 15(18), 13677. [https://www.mdpi.com/2071-1050/15/18/13677#]
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295-336.
Commission of the European Communities. (2002). Communication from the Commission concerning corporate social responsibility: A business contribution to sustainable development. Commission of the European Communities.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334. [https://doi.org/10.1007/BF02310555]
Ding, D. K., Ferreira, C., & Wongchoti, U. (2018). Reading between the lines: not all CSR is good CSR. Pacific Accounting Review, 30(3), 318-333. [https://doi.org/10.1007/BF02310555]
Elliott, A. C., & Woodward, W. A. (2007). Statistical analysis quick reference guidebook: With SPSS examples. Sage.
F. Hair Jr, J., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26(2), 106-121. [http://dx.doi.org/10.1108/EBR-10-2013-0128]
Fan, Q., Chun, D., Ban, Q., Jiang, Y., Li, H., & Xu, L. (2023). Mandatory Disclosure of Corporate Social Responsibility and the Quality of Earnings Management. Sustainability, 15(17), 13026. [https://www.mdpi.com/2071-1050/15/17/13026#]
Fifka, M. (2012). The development and state of research on social and environmental reporting in global comparison. Journal Für Betriebswirtschaft, 62, 45-84. [http://dx.doi.org/10.1007/s11301-012-0083-8]
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. [https://doi.org/10.2307/3151312]
Frooman, J. (1997). Socially irresponsible and illegal behavior and shareholder wealth: A meta-analysis of event studies. Business & Society, 36(3), 221-249. [http://dx.doi.org/10.1177/000765039703600302]
Garcia-Piqueres, G., & Garcia-Ramos, R. (2022). Complementarity between CSR dimensions and innovation: behaviour, objective or both? European Management Journal, 40(4), 475-489. [https://doi.org/10.1016/j.emj.2021.07.010]
Gefen, D., Straub, D., & Boudreau, M. (2000). Structural equation modeling and regression: Guidelines for research practice. Communications of the Association for Information Systems, 4(1), 7. [https://doi.org/10.1016/j.emj.2021.07.010]
Hair Jr, J. F., Matthews, L. M., Matthews, R. L., & Sarstedt, M. (2017). PLS-SEM or CB-SEM: updated guidelines on which method to use. International Journal of Multivariate Data Analysis, 1(2), 107-123. [https://doi.org/10.1504/IJMDA.2017.087624]
Hair Jr, J., Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Hair Jr, J. F. (2006). Successful strategies for teaching multivariate statistics. Paper presented at the Proceedings of the 7th International Conference On, 1-5.
Hair Jr, J. F., Babin, B. J., & Anderson, R. E. (2010). A global p-erspect-ivie. Kennesaw: Kennesaw State University,
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139-152. [http://dx.doi.org/10.2753/MTP1069-6679190202]
Hopkins, M. (2004). Corporate social responsibility: an issues paper. [http://dx.doi.org/10.2139/ssrn.908181]
Kabir, H., & Akinnusi, D. M. (2012). Corporate social and environmental accounting information reporting practices in Swaziland. Social Responsibility Journal, 8(2), 156-173. [http://dx.doi.org/10.1108/17471111211234699]
Kieso, D. E., Weygandt, J. J., Warfield, T. D., Wiecek, I. M., & McConomy, B. J. (2019). Intermediate Accounting, Volume 2. John Wiley & Sons.
Kieso, D. E., Weygandt, J. J., Warfield, T. D., Young, N. M., Wiecek, I. M., & McConomy, B. J. (2013). Intermediate Accounting, 10th Canadian Edition, Volume 2. Wiley Global Education.
Li, Z., Li, S., Huo, Z., Liu, Y., & Zhang, H. (2023). Does CSR Information Disclosure Improve Investment Efficiency? The Moderating Role of Analyst Attention. Sustainability, 15(16), 12310. [http://dx.doi.org/10.3390/su151612310]
Luo, X., & Bhattacharya, C. B. (2006). Corporate social responsibility, customer satisfaction, and market value. Journal of Marketing, 70(4), 1-18. [https://doi.org/10.1509/jmkg.70.4.001]
Mackey, A., Mackey, T. B., & Barney, J. B. (2007). Corporate social responsibility and firm performance: Investor preferences and corporate strategies. Academy of Management Review, 32(3), 817-835. [http://dx.doi.org/10.5465/AMR.2007.25275676]
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41-60. [http://dx.doi.org/10.1108/AJAR-06-2018-0008]
McWilliams, A., Siegel, D. S., & Wright, P. M. (2006). Corporate social responsibility: Strategic implications. Journal of Management Studies, 43(1), 1-18. [http://dx.doi.org/10.1111/j.1467-6486.2006.00580.x]
Mosley, D. C., Pietri, P. H., & Megginson, L. C. (1996). Management, leadership in action. (No Title),
Pit-ten Cate, I. M., Hörstermann, T., Krolak-Schwerdt, S., Gräsel, C., Böhmer, I., & Glock, S. (2020). Teachers’ information processing and judgement accuracy: Effects of information consistency and accountability. European Journal of Psychology of Education, 35, 675-702. [http://dx.doi.org/10.1007/s10212-019-00436-6]
Qatawneh, A. M., & Kasasbeh, H. (2022). Role of Accounting Information Systems (AIS) Applications on Increasing SMES Corporate Social Responsibility (CSR) During COVID 19. Digital economy, business analytics, and big data analytics applications (pp. 547-555). Springer.
Rangan, K., Chase, L., & Karim, S. (2015). The truth about CSR. Harvard Business Review, 93(1/2), 40-49.
Rasche, A., Morsing, M., & Moon, J. (2017). Corporate social responsibility: Strategy, communication, governance. Cambridge University Press.
Sen, S., & Bhattacharya, C. B. (2001). Does doing good always lead to doing better? Consumer reactions to corporate social responsibility. Journal of Marketing Research, 38(2), 225-243. [http://dx.doi.org/10.1509/jmkr.38.2.225.18838]
Soana, M. (2011). The relationship between corporate social performance and corporate financial performance in the banking sector. Journal of Business Ethics, 104, 133-148. [http://dx.doi.org/10.1007/s10551-011-0894-x]
Suhadak, S., Kurniaty, K., Handayani, S. R., & Rahayu, S. M. (2018). Stock return and financial performance as moderation variable in influence of good corporate governance towards corporate value. Asian Journal of Accounting Research, 4(1), 18-34. [http://dx.doi.org/10.1108/AJAR-07-2018-0021]
Teoh, H. Y., & Shiu, G. Y. (1990). Attitudes towards corporate social responsibility and perceived importance of social responsibility information characteristics in a decision context. Journal of Business Ethics, 9, 71-77. [https://doi.org/10.1007/BF00382566]
Tsoutsoura, M. (2004). Corporate social responsibility and financial performance.
Vallverdú Calafell, J., Moya Gutiérrez, S., & Somoza López, A. (2006). Social responsibility and accounting: A possible binomial. International Advances in Economic Research, 12, 125-130. [https://doi.org/10.1007/s11294-006-6141-z]
Verboven, H. (2011). Communicating CSR and business identity in the chemical industry through mission slogans. Business Communication Quarterly, 74(4), 415-431. [http://dx.doi.org/10.1177/1080569911424485]
Vilanova, M., Lozano, J. M., & Arenas, D. (2009). Exploring the nature of the relationship between CSR and competitiveness. Journal of Business Ethics, 87, 57-69. [https://doi.org/10.1007/s10551-008-9812-2]
Wilkinson, J. W. (1989). Accounting information systems: Essential concepts and applications. John Wiley & Sons, Inc.
Yaftian, A., Wise, V., Cooper, K., & Mirshekary, S. (2012). Social reporting in the annual reports of Iranian listed companies. Corporate Ownership & Control, 10(1), 26-33. [http://dx.doi.org/10.22495/cocv10i1art2]
Yilmaz, B., Yilmaz, O., & Akmese, H. (2000). The role of accounting information system in business in terms of corporate governance and social responsibility of accounting in crisis periods and a research. Emergence, 16. [http://:10.19275/RSEPCONFERENCES013]
Zahariev, A., Ivanova, P., Zaharieva, G., Slaveva, K., Mihaylova, M., & Todorova, T. (2023). Interplay between CSR and the Digitalisation of Bulgarian Financial Enterprises: HRM Approach and Pandemic Evidence. Journal of Risk and Financial Management, 16(9), 385. [https://doi.org/10.3390/jrfm16090385]
Abdelraheem, A., Hussaien, A., Mohammed, M., & Elbokhari, Y. (2021). The effect of information technology on the quality of accounting information. Accounting, 7(1), 191-196. https://doi.org/10.5267/j.ac.2020.9.017]
Agung, M. (2015). Accounting information system and improvement on financial reporting. International Journal of Recent Advances in Multidisciplinary Research, 2(11), 950-957.
Aksoylu, S. (2013). Relationships of corporate social responsibility (CSR) with accounting information systems: A study. Journal of Modern Accounting and Auditing, 9(12), 1678-1686. [https://doi.org/10.17265/1548-6583/2013.12.012]
Ali, A. J., & Al‐Aali, A. (2012). Corporate Social Responsibility in Saudi Arabia. Middle East Policy, 19(4), 40-53. [ https://doi/10.1111/j.1475-4967.2012. 00558.x]
Aupperle, K. E., Carroll, A. B., & Hatfield, J. D. (1985). An empirical examination of the relationship between corporate social responsibility and profitability. Academy of Management Journal, 28(2), 446-463. [https://doi.org/10.2307/256210]
Bachiller, P., & Garcia-Lacalle, J. (2018). Corporate governance in Spanish savings banks and its relationship with financial and social performance. Management Decision, 56(4), 828-848. [https://doi.org/10.1108/MD-01-2017-0079]
Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16, 74-94. [https://doi.org/10.1016/0167-8116(95)00038-0]
Barauskaite, G., & Streimikiene, D. (2021). Corporate social responsibility and financial performance of companies: The puzzle of concepts, definitions and assessment methods. Corporate Social Responsibility and Environmental Management, 28(1), 278-287. [https://doi.org/10.1002/csr.2048]
Bhattacharya, N., Desai, H., & Venkataraman, K. (2013). Does earnings quality affect information asymmetry? Evidence from trading costs. Contemporary Accounting Research, 30(2), 482-516. [https://doi.org/10.1111/j.1911-3846.2012.01161.x]
Bodnar, G. H., & Hopwood, W. S. (2013). Accounting information systems. Pearson.
Boztosun, D., & Aksoylu, S. (2015). Relationships of corporate social responsibility with perceived financial performance of businesses: A study. China-USA Business Review, 14(11), 557-565. [http://dx.doi.org/10.17265/1537-1514/2015.11.004]
Brown, T. J., & Dacin, P. A. (1997). The company and the product: Corporate associations and consumer product responses. Journal of Marketing, 61(1), 68-84. [https://doi.org/10.2307/1252190]
Bukenya, M. (2014). Quality of accounting information and financial performance of Uganda’s public sector. American Journal of Research Communication, 2(5), 183-203.
Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48. [https://doi.org/10.1016/0007-6813(91)90005-G]
Chang, Y. J., & Yoo, J. W. (2023). When CSR Matters: The Moderating Effect of Industrial Growth Rate on the Relationship between CSR and Firm Performance. Sustainability, 15(18), 13677. [https://www.mdpi.com/2071-1050/15/18/13677#]
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295-336.
Commission of the European Communities. (2002). Communication from the Commission concerning corporate social responsibility: A business contribution to sustainable development. Commission of the European Communities.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334. [https://doi.org/10.1007/BF02310555]
Ding, D. K., Ferreira, C., & Wongchoti, U. (2018). Reading between the lines: not all CSR is good CSR. Pacific Accounting Review, 30(3), 318-333. [https://doi.org/10.1007/BF02310555]
Elliott, A. C., & Woodward, W. A. (2007). Statistical analysis quick reference guidebook: With SPSS examples. Sage.
F. Hair Jr, J., Sarstedt, M., Hopkins, L., & G. Kuppelwieser, V. (2014). Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review, 26(2), 106-121. [http://dx.doi.org/10.1108/EBR-10-2013-0128]
Fan, Q., Chun, D., Ban, Q., Jiang, Y., Li, H., & Xu, L. (2023). Mandatory Disclosure of Corporate Social Responsibility and the Quality of Earnings Management. Sustainability, 15(17), 13026. [https://www.mdpi.com/2071-1050/15/17/13026#]
Fifka, M. (2012). The development and state of research on social and environmental reporting in global comparison. Journal Für Betriebswirtschaft, 62, 45-84. [http://dx.doi.org/10.1007/s11301-012-0083-8]
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. [https://doi.org/10.2307/3151312]
Frooman, J. (1997). Socially irresponsible and illegal behavior and shareholder wealth: A meta-analysis of event studies. Business & Society, 36(3), 221-249. [http://dx.doi.org/10.1177/000765039703600302]
Garcia-Piqueres, G., & Garcia-Ramos, R. (2022). Complementarity between CSR dimensions and innovation: behaviour, objective or both? European Management Journal, 40(4), 475-489. [https://doi.org/10.1016/j.emj.2021.07.010]
Gefen, D., Straub, D., & Boudreau, M. (2000). Structural equation modeling and regression: Guidelines for research practice. Communications of the Association for Information Systems, 4(1), 7. [https://doi.org/10.1016/j.emj.2021.07.010]
Hair Jr, J. F., Matthews, L. M., Matthews, R. L., & Sarstedt, M. (2017). PLS-SEM or CB-SEM: updated guidelines on which method to use. International Journal of Multivariate Data Analysis, 1(2), 107-123. [https://doi.org/10.1504/IJMDA.2017.087624]
Hair Jr, J., Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Hair Jr, J. F. (2006). Successful strategies for teaching multivariate statistics. Paper presented at the Proceedings of the 7th International Conference On, 1-5.
Hair Jr, J. F., Babin, B. J., & Anderson, R. E. (2010). A global p-erspect-ivie. Kennesaw: Kennesaw State University,
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139-152. [http://dx.doi.org/10.2753/MTP1069-6679190202]
Hopkins, M. (2004). Corporate social responsibility: an issues paper. [http://dx.doi.org/10.2139/ssrn.908181]
Kabir, H., & Akinnusi, D. M. (2012). Corporate social and environmental accounting information reporting practices in Swaziland. Social Responsibility Journal, 8(2), 156-173. [http://dx.doi.org/10.1108/17471111211234699]
Kieso, D. E., Weygandt, J. J., Warfield, T. D., Wiecek, I. M., & McConomy, B. J. (2019). Intermediate Accounting, Volume 2. John Wiley & Sons.
Kieso, D. E., Weygandt, J. J., Warfield, T. D., Young, N. M., Wiecek, I. M., & McConomy, B. J. (2013). Intermediate Accounting, 10th Canadian Edition, Volume 2. Wiley Global Education.
Li, Z., Li, S., Huo, Z., Liu, Y., & Zhang, H. (2023). Does CSR Information Disclosure Improve Investment Efficiency? The Moderating Role of Analyst Attention. Sustainability, 15(16), 12310. [http://dx.doi.org/10.3390/su151612310]
Luo, X., & Bhattacharya, C. B. (2006). Corporate social responsibility, customer satisfaction, and market value. Journal of Marketing, 70(4), 1-18. [https://doi.org/10.1509/jmkg.70.4.001]
Mackey, A., Mackey, T. B., & Barney, J. B. (2007). Corporate social responsibility and firm performance: Investor preferences and corporate strategies. Academy of Management Review, 32(3), 817-835. [http://dx.doi.org/10.5465/AMR.2007.25275676]
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41-60. [http://dx.doi.org/10.1108/AJAR-06-2018-0008]
McWilliams, A., Siegel, D. S., & Wright, P. M. (2006). Corporate social responsibility: Strategic implications. Journal of Management Studies, 43(1), 1-18. [http://dx.doi.org/10.1111/j.1467-6486.2006.00580.x]
Mosley, D. C., Pietri, P. H., & Megginson, L. C. (1996). Management, leadership in action. (No Title),
Pit-ten Cate, I. M., Hörstermann, T., Krolak-Schwerdt, S., Gräsel, C., Böhmer, I., & Glock, S. (2020). Teachers’ information processing and judgement accuracy: Effects of information consistency and accountability. European Journal of Psychology of Education, 35, 675-702. [http://dx.doi.org/10.1007/s10212-019-00436-6]
Qatawneh, A. M., & Kasasbeh, H. (2022). Role of Accounting Information Systems (AIS) Applications on Increasing SMES Corporate Social Responsibility (CSR) During COVID 19. Digital economy, business analytics, and big data analytics applications (pp. 547-555). Springer.
Rangan, K., Chase, L., & Karim, S. (2015). The truth about CSR. Harvard Business Review, 93(1/2), 40-49.
Rasche, A., Morsing, M., & Moon, J. (2017). Corporate social responsibility: Strategy, communication, governance. Cambridge University Press.
Sen, S., & Bhattacharya, C. B. (2001). Does doing good always lead to doing better? Consumer reactions to corporate social responsibility. Journal of Marketing Research, 38(2), 225-243. [http://dx.doi.org/10.1509/jmkr.38.2.225.18838]
Soana, M. (2011). The relationship between corporate social performance and corporate financial performance in the banking sector. Journal of Business Ethics, 104, 133-148. [http://dx.doi.org/10.1007/s10551-011-0894-x]
Suhadak, S., Kurniaty, K., Handayani, S. R., & Rahayu, S. M. (2018). Stock return and financial performance as moderation variable in influence of good corporate governance towards corporate value. Asian Journal of Accounting Research, 4(1), 18-34. [http://dx.doi.org/10.1108/AJAR-07-2018-0021]
Teoh, H. Y., & Shiu, G. Y. (1990). Attitudes towards corporate social responsibility and perceived importance of social responsibility information characteristics in a decision context. Journal of Business Ethics, 9, 71-77. [https://doi.org/10.1007/BF00382566]
Tsoutsoura, M. (2004). Corporate social responsibility and financial performance.
Vallverdú Calafell, J., Moya Gutiérrez, S., & Somoza López, A. (2006). Social responsibility and accounting: A possible binomial. International Advances in Economic Research, 12, 125-130. [https://doi.org/10.1007/s11294-006-6141-z]
Verboven, H. (2011). Communicating CSR and business identity in the chemical industry through mission slogans. Business Communication Quarterly, 74(4), 415-431. [http://dx.doi.org/10.1177/1080569911424485]
Vilanova, M., Lozano, J. M., & Arenas, D. (2009). Exploring the nature of the relationship between CSR and competitiveness. Journal of Business Ethics, 87, 57-69. [https://doi.org/10.1007/s10551-008-9812-2]
Wilkinson, J. W. (1989). Accounting information systems: Essential concepts and applications. John Wiley & Sons, Inc.
Yaftian, A., Wise, V., Cooper, K., & Mirshekary, S. (2012). Social reporting in the annual reports of Iranian listed companies. Corporate Ownership & Control, 10(1), 26-33. [http://dx.doi.org/10.22495/cocv10i1art2]
Yilmaz, B., Yilmaz, O., & Akmese, H. (2000). The role of accounting information system in business in terms of corporate governance and social responsibility of accounting in crisis periods and a research. Emergence, 16. [http://:10.19275/RSEPCONFERENCES013]
Zahariev, A., Ivanova, P., Zaharieva, G., Slaveva, K., Mihaylova, M., & Todorova, T. (2023). Interplay between CSR and the Digitalisation of Bulgarian Financial Enterprises: HRM Approach and Pandemic Evidence. Journal of Risk and Financial Management, 16(9), 385. [https://doi.org/10.3390/jrfm16090385]