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Corporate social responsibility and accounting restatement: Evidence from pakistan

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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. | Corporate social responsibility and accounting restatement: Evidence from pakistan