Similar Search Results

Earnings management and sustainability assurance : the moderating role of CSR committee

Meqbel, Rasmi; Kayed, Salah; Al Omush, Ahmed M. - In: Corporate social responsibility and environmental management 31 (2024) 3, pp. 1769-1785

Persistent link: https://www.econbiz.de/10014531083

Corporate social responsibility (CSR) and earnings management : a structured literature review with a focus on contextual factors

Velte, Patrick - In: Corporate social responsibility and environmental management 31 (2024) 6, pp. 6000-6018

Persistent link: https://www.econbiz.de/10015101937

Contextual research of strategic theories for non-financial reporting : a system-structural approach to formulating reporting principles

Derun, Ivan; Mysaka, Hanna; Skliaruk, Iryna - In: Scientific papers of the University of Pardubice 31 (2023) 1, pp. 1-12

, institutional theory, legitimacy theory, stakeholder theory) and individual components of the mechanism of disclosure of non … content substance of the postulates of the most popular motivational theories of non-financial reporting (agency theory …

Persistent link: https://www.econbiz.de/10014442299

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

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

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

for the stakeholder theory in that it attenuates the agency costs of earnings manipulations. …

Persistent link: https://www.econbiz.de/10014439965

The Integrated Reporting Paradigm : Antecedents, Present and Future Perspectives

Izzo, Teresa - 2024

Integrated Reporting Background and practical challenges -- Theoretical Perspectives on Integrated Reporting: approaches and methodologies used in the academic research -- Assessing the state of the IR research field: A Structured Literature Review -- Final remarks and future research directions.