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Firm governance structures, earnings management, and carbon emission disclosures in Chinese high-polluting firms

Abbas, Ali; Zhang, Guoqing; Bilal; Ye, Chengang - In: Business ethics, the environment & responsibility 32 (2023) 4, pp. 1470-1489

Persistent link: https://www.econbiz.de/10014366064

The timeliness of restatement disclosures and financial reporting credibility

Hirschey, Mark; Smith, Kevin R.; Wilson, Wendy M. - In: Journal of business finance & accounting : JBFA 42 (2015) 7/8, pp. 826-859

Persistent link: https://www.econbiz.de/10011512968

Does corporate governance affect financial communication transparency? : empirical evidence in the Tunisian context

Saad, Maali Kachouri Ben; Jarboui, Anis - In: Cogent economics & finance 3 (2015) 1, pp. 1-15

The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the...

Persistent link: https://www.econbiz.de/10011449899

Quality of financial reporting : influence of corporate governance regulations

Vishnani, Sushma - In: International journal of Indian culture and business … 14 (2017) 3, pp. 294-305

Persistent link: https://www.econbiz.de/10011715052

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

The Effect of Accounting Conservatism, CSR Disclosure and Tax Avoidance on Earnings Management : Some Evidence From Listed Companies in Indonesia

Afrizal, Afrizal - 2020

The aims of the study is to know the effect of conservatism accounting, corporate social responsibility (CSR) disclosure and tax avoidance on earnings management. In this study variable of conservatism accounting was proxy by accrual. Variable of CSR disclosure was proxy by corporate social...

Persistent link: https://www.econbiz.de/10012839550

Does voluntary CSR disclosure and CSR performance influence earnings management? : empirical evidence from China

Zhang, Zixin; Yap, Teck Lee; Park, Jiyoung - In: International journal of disclosure and governance 18 (2021) 2, pp. 161-178

Persistent link: https://www.econbiz.de/10012582396

A sticky chocolate problem : impression management and counter accounts in the shaping of corporate image

Perkiss, Stephanie; Bernardi, Cristiana; Dumay, John; … - In: Critical perspectives on accounting : an international … 81 (2021), pp. 1-31

Persistent link: https://www.econbiz.de/10013273380

Are the quantity and quality of sustainability disclosures associated with the innate and discretionary earnings quality?

Rezaee, Zabihollah; Tuo, Ling - In: Journal of business ethics : JOBE 155 (2019) 3, pp. 763-786

Persistent link: https://www.econbiz.de/10011998772

Financial reporting conservatism and voluntary CSR disclosure

Cho, Seong; Kang, Pyung Kyung; Lee, Cheol; Park, Cheong - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 63-82

Persistent link: https://www.econbiz.de/10012297552