This study collates potential economic effects of mandated disclosure and reporting
standards for corporate social responsibility (CSR) and sustainability topics. We first outline …

This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

Research background: Deteriorating economic conditions and a negative outlook increase
the pressure on financial management and the need to show high financial performance …

This study investigates the worldwide impact of sustainability reporting on firms' performance
across seven different sectors. Using data culled from 3,000 firms in 80 different countries for …

在西方, 稳健原则长期以来就是会计确认与计量的一个重要原则. 在我国, 1992
年的会计准则首次提出了稳健性的要求(或称谨慎原则), 以后的会计制度(准则) …

This paper investigates the relationship between earnings management and financial
performance of firms in Anglophone sub-Saharan African Countries in a dynamic framework …

This study explores the association between the Covid-19 outbreak, corporate financial
distress and earnings management practices in China. We investigate whether firms took …

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Since the gender diversity of boards and reporting of earnings are two most debated issues
in the corporate world, the paper examined how the presence of women directors on the …

This article investigates the relationship between corporate social responsibility and
earnings management. Using panel data methodology for a sample of Spanish non …