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Corporate social responsibility disclosures and earnings quality : are they a reflection of managers' opportunistic behavior?

Muttakin, Mohammad Badrul; Khan, Arifur; Azim, Mohammad I. - In: Managerial auditing journal 30 (2015) 3, pp. 277-298

Persistent link: https://www.econbiz.de/10010505961

Corporate social responsibility and earnings management : evidence From controversial and non-controversial sectors in Asia

Mutuc, Eugene Burgos; Lee, Jen-Sin; Tsa, Fu-Sheng - In: DLSU business & economics review 29 (2020) 2, pp. 17-28

Persistent link: https://www.econbiz.de/10013465789

What does corporate sustainability reporting imply to auditors? : Evidence from going-concern opinions and discretionary accruals

Tuo, Ling; Han, Shipeng; Rezaee, Zabihollah; Yu, Ji - In: International journal of accounting and information … 31 (2023) 3, pp. 478-503

Persistent link: https://www.econbiz.de/10014316620

Environmental, social, and governance scores and earnings management in telecommunication companies : an international perspective

Acar, Goksel; Coşkun, Ali - In: Financial internet quarterly 19 (2023) 2, pp. 26-35

This study investigates the relationship between environmental, social, and governance (ESG) scores and potential tendencies to manipulate the earnings of telecommunication companies. We assumed a negative relationship between ESG scores and earnings management since the companies with higher...

Persistent link: https://www.econbiz.de/10014330074

Corporate social responsibility disclosures and earnings management : a bibliometric analysis

Kumar, Sunil; Sharma, Ashish; Mishra, Poornima; … - In: International journal of disclosure and governance 20 (2023) 1, pp. 27-51

Persistent link: https://www.econbiz.de/10013556656

Sustainability accounting

Ozili, Peterson K. - In: Managing risk and decision making in times of economic …, (pp. 171-180). 2022

Persistent link: https://www.econbiz.de/10013272078

Accounting conservatism and performance of Nigerian consumer goods firms' : an examination of the role of accruals

Ugwunta, David Okelue; Ugwuanyi, Uche Boniface - In: International journal of financial research 10 (2019) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10012319285

The value of a voluntary audit in debt financing: evidence from small privately held companies

Tervo, Sanna; Jokipii, Annukka - In: International journal of accounting, auditing and … 14 (2017) 4, pp. 291-314

Persistent link: https://www.econbiz.de/10011989408

Forward-looking disclosures in integrated reporting : evidence from Poland

Bek-Gaik, Bogusława; Surowiec, Anna - In: European research studies 24 (2021) 4B, pp. 952-981

Persistent link: https://www.econbiz.de/10012806243

The quality of business model disclosure in integrated reporting : evidence from Poland

Bek-Gaik, Bogusława; Surowiec, Anna - In: European research studies 25 (2022) 1, pp. 3-26

Persistent link: https://www.econbiz.de/10012807169