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...

This study extends earlier research on corporate governance by examining whether the interaction between independent directors, women directors, minority directors and corporate social responsibility practices is effective to mitigate earnings management. Using panel data from Malaysian firms...

This study aims to investigate the relationship earnings management and mechanisms of good corporate governance (managerial ownership, institutional ownership, public ownership, the audit committee, board size, and proportion of independent board) on the disclosure of corporate social...