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The relationship between corporate sustainability performance and earnings management : evidence from emerging East Asian economies
Nguyen Thi Xuan Linh - In: Journal of financial reporting & accounting : JFRA 22 (2024) 3, pp. 564-582
Persistent link: https://www.econbiz.de/10014635941
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Earnings management and its relations with corporate social responsibility
Almahrog, Yousf; Marai, Awidat; Knežević, Goranka - In: Facta Universitatis / Series economics and organization … 12 (2015) 4, pp. 347-356
Persistent link: https://www.econbiz.de/10011509387
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Maximizing stakeholders' interests : an empirical analysis of the stakeholder approach to corporate governance
Ayuso, Silvia; Rodríguez, Miguel A.; García-Castro, … - In: Business & society 53 (2014) 3, pp. 414-439
Persistent link: https://www.econbiz.de/10010381316
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The effect of environmental, social, and governance disclosure and real earning management on the cost of financing
Amarna, Khayria; Garde Sánchez, Raquel; López-Pérez, … - In: Corporate social responsibility and environmental management 31 (2024) 4, pp. 3181-3193
Persistent link: https://www.econbiz.de/10014631811
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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
This paper examines the impact of real earnings management (REM) on the capital structure of listed firms across ASEAN countries using the fixed effects panel data estimator for the period 2014-2019. Prior literature has focused primarily on aggregate real earnings management, overlooking the...
Persistent link: https://www.econbiz.de/10014439965
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Impact of executive pay gap on environmental, social, and governance disclosure in China : is there a strategic choice?
Zhang, Dingzu; Pan, Lijuan; Liu, Luqi; Zeng, Huixiang - In: Corporate social responsibility and environmental management 30 (2023) 5, pp. 2574-2589
Persistent link: https://www.econbiz.de/10014375439
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Earnings management : does corporate sustainability performance matter?
Hummel, Kartin; Ising, Peter - 2015
This study investigates the relationship between corporate sustainability performance and earnings management practices in a European setting. We measure earnings management based on discretionary accruals (cash flow approach) and real activity management. Corporate sustainability performance is...
Persistent link: https://www.econbiz.de/10011694336
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Sustainability disclosure and financial performance : evidence in Malaysia public listed companies
Norraidah Abu Hasan; Jakob, Noor Azuddin - In: International journal of public sector performance … 10 (2022) 2/3, pp. 460-466
Persistent link: https://www.econbiz.de/10013445724
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Employee ownership, corporate social responsibility and financial performance : evidence from the UK
Orazayeva, Assem; Arslan, Muhammad - In: International journal of managerial and financial … 14 (2022) 4, pp. 362-377
Persistent link: https://www.econbiz.de/10013415118
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Sustainable banking initiatives, environmental disclosure and financial performance : the moderating impact of corporate governance mechanisms
Adu, Douglas A. - In: Business strategy and the environment 31 (2022) 5, pp. 2365-2399
Persistent link: https://www.econbiz.de/10013279223