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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 enhances the financial reporting quality (FRQ) in the Saudi market. The …
Persistent link: https://www.econbiz.de/10014506300
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The trend of sustainability reporting in Italy : some evidence from the last decade
Cantele, Silvia - In: International journal of sustainable economy 6 (2014) 4, pp. 381-405
Persistent link: https://www.econbiz.de/10011311385
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An analysis on sustainability reporting practices of the Turkish banking sector
Menteş, S. Ahmet - In: Middle East journal of management : MEJM 7 (2020) 1, pp. 60-74
Persistent link: https://www.econbiz.de/10012179432
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Sustainability reporting and audit committee attributes : evidence from banks in Indonesia
Meutia, Inten; Yaacob, Zulnaidi; Kartasari, Shelly F. - In: Asian Academy of Management journal 28 (2023) 2, pp. 309-332
This paper examined the effects of audit committee attributes on the sustainability reporting (SR) of commercial banks …
Persistent link: https://www.econbiz.de/10014461416
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Understanding the sustainability reporting landscape and research opportunities in accounting
Dechow, Patricia M. - In: The accounting review : a publication of the American … 98 (2023) 5, pp. 481-493
Persistent link: https://www.econbiz.de/10014375007
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Earnings management and sustainability reporting disclosure : some insights from Indonesia
Ningsih, Sri; Prasetyo, Khusnul; Puspitasari, Novi; … - In: Risks : open access journal 11 (2023) 7, pp. 1-19
It is widely recognised that the ability of e-commerce businesses to predict conversion probability, i.e., acceptance probability, is critically important in today's business environment. While the issue of conversion prediction based on browsing data in various e-commerce websites is broadly...
Persistent link: https://www.econbiz.de/10014375419
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Increasing female participation on boards : effects on sustainability reporting
Buallay, Amina Mohammed; Hamdan, Reem; Barone, Elisabetta; … - In: International journal of finance & economics : IJFE 27 (2022) 1, pp. 111-124
Persistent link: https://www.econbiz.de/10012814345
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The influence of environmental, social, governance factors and firm performance on the sustainable reporting of Malaysian companies
Nor Faezah Abdullah Sani; Ruhaini Muda; Roshayani Arshad; … - In: International journal of economics and business … 20 (2020) 4, pp. 407-424
Persistent link: https://www.econbiz.de/10012508604
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Planetary boundaries and corporate reporting : the role of the conceptual basis of the corporation
Veldman, Jeroen; Jansson, Andreas - In: Accounting, Economics, and Law : AEL ; a convivium 10 (2020) 2, pp. 1-18
Persistent link: https://www.econbiz.de/10012306655
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Board meeting and sustainability reporting of banks in Nigeria
Gold, Nusirat Ojuolape; Aifuwa, Hope Osayantin - In: Copernican Journal of Finance & Accounting : CJF&A 11 (2022) 3, pp. 49-67
Persistent link: https://www.econbiz.de/10013479541