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...

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,...

This research aims to verify whether the social status exacerbates opportunistic strategies through the financial and the internal environment of the citizens firms, notably, earning management and the instrumentalization of the interests of the stakeholders. Our results reveal income-increasing...