This study examines the effect of corporate social responsibility disclosure (CSRD) on earnings quality (EQ) in member countries of the Gulf Cooperation Council (GCC). Using 1,845 firm-year observations covering the 2008–2016 period, this study performs panel data regressions to examine the association between CSRD as measured by a dummy variable and three common EQ measures, namely, value relevance (VR), accrual quality (AQ), and earnings persistence (PER). The study concludes that CSRD in three of the six GCC countries (Bahrain, Saudi Arabia, and the United Arab Emirates) has a positive and significant association with EQ in terms of VR. The use of generalized least squares (GLS) shows that CSRD has an effect on AQ in Kuwait and Bahrain whereas CSRD has an effect on PER only in Kuwait. Regulators of capital markets should use CSR information as guidelines to improve financial reporting quality and achieve better allocation of resources in capital markets.

这项研究考察了海湾合作委员会（GCC）成员国企业社会责任披露（CSRD）对盈余质量（EQ）的影响。本研究使用1,845个公司在2008-2016年期间的观测值进行了面板数据回归，以检验由虚拟变量测得的CSRD与三个常见的EQ测度之间的关联，即价值相关性（VR），应计质量（AQ） ，以及收入持续性（PER）。该研究得出的结论是，六个海湾合作委员会国家中的三个（巴林，沙特阿拉伯和阿拉伯联合酋长国）的CSRD在VR方面与情商有着积极而重要的联系。广义最小二乘（GLS）的使用表明CSRD在科威特和巴林对AQ有影响，而CSRD仅在科威特对PER有影响。