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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 …
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The UN Commission on Transnational Corporations which was appointed by ECOSOC will have its next meeting in May. An Intergovernmental Working Group will have held ten sessions by then and present a draft Code of Conduct dealing with transnational corporations. (For a review of the state of...
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