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Corporate social responsibility, board gender diversity and real earnings management : the case of Jordan
Ghaleb, Belal Ali Abdulraheem; Qaderi, Sumaia Ayesh; … - In: Cogent business & management 8 (2021) 1, pp. 1-19
This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content...
Persistent link: https://www.econbiz.de/10012665927
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Sustainability reporting and earnings manipulation in Saudi market : does institutional ownership matter?
Abdullah, Abdulwahid Ahmed Hashed; Ghaleb, Belal Ali … - In: Cogent business & management 10 (2023) 3, pp. 1-19
Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting reduces real earnings management (REM) practices and...
Persistent link: https://www.econbiz.de/10014506300
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Real earnings management and capital structure : does environmental, social and governance (ESG) performance matter?
Adeneye, Yusuf Babatunde; Kammoun, Ines - In: Cogent business & management 9 (2022) 1, pp. 1-22
role of environmental, social, and governance (ESG) performance on the impact of REM on leverage. We find that REM has a … influence leverage. On the role of ESG performance, we find that REM significantly and positively affects leverage in firms with … low ESG performance and across ESG pillar scores. However, REM does not affect leverage in high- ESG performing firms …
Persistent link: https://www.econbiz.de/10014439965
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Integrating corporate sustainability and sustainable development goals : towards a multi-stakeholder framework
Singh, Avinash Pratap; Rahman, Zillur - In: Cogent business & management 8 (2021) 1, pp. 1-19
The United Nations Sustainable Development Goals (SDGs) are a basket of major global challenges. No business is untouched by the challenges presented by the SDGs. The SDGs are well connected with the three pillars of corporate sustainability. This research paper has two unique properties: first,...
Persistent link: https://www.econbiz.de/10012656885
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Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management : evidence from UK companies
Yasar, Alpaslan; Yalçın, Neriman - In: Cogent business & management 10 (2023) 3, pp. 1-18
Climate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions...
Persistent link: https://www.econbiz.de/10014505929
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CEO attributes, board independence, and real earnings management : evidence from Nigeria
Musa, Auwalu; Rohaida Abdul Latif; Abdul-Majid, Jamaliah - In: Cogent business & management 10 (2023) 1, pp. 1-21
, shareholders, managers, and researchers because it shows that CEO attributes and the presence of independent directors on the board …
Persistent link: https://www.econbiz.de/10014477105
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Corporate social responsibility and earning management : evidence from listed Vietnamese companies
Tran Ngoc Mai; Ha Tran Manh; Thuy Duong Phan - In: Cogent business & management 9 (2022) 1, pp. 1-15
The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning management of listed Vietnamese companies. Both accrual earning management (AEM) and real earning management (REM) are calculated on yearly basis from 2016-2020. Information on CSR...
Persistent link: https://www.econbiz.de/10014434985
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Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility
Riyadh, Hosam Alden; Al-Shmam, Maher A.; Ahmed, … - In: Cogent business & management 11 (2024) 1, pp. 1-22
The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...
Persistent link: https://www.econbiz.de/10014527123
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Analyzing CSR and customer engagement through green banking digitalization : with the mediating effect of perceived environmental value and moderation effect of customer’s eco-cons...
Mehta, Ahmed Muneeb; Handriana, Tanti - In: Cogent business & management 11 (2024) 1, pp. 1-18
In today’s increasingly homogenized banking sector, maintaining consumer loyalty, particularly in terms of environmentally conscious practices, presents a significant challenge for institutions globally. While research recognizes corporate social responsibility (CSR) as a potential strategy...
Persistent link: https://www.econbiz.de/10014526045
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Environmental Management Accounting (EMA) practices and plastic pollution control in selected food and beverage firms
Nzama, Smangele; Olarewaju, Odunayo Magret; Arise, Omolola A - In: Cogent business & management 9 (2022) 1, pp. 1-32
-completed questionnaires being administered to financial managers, management accountants, factory accountants and chief accountants of 38 …
Persistent link: https://www.econbiz.de/10014430073