[HTML][HTML] The Impact of Romanian Internal Auditors in ESG Reporting and Sustainable Development Goals

DS Gherai, DC Sabău Popa, L Rus, DE Matica, C Mare - Sustainability, 2024 - mdpi.com
The purpose of this study is to determine the impact of an internal auditor's activities in
Romania, through their specific activities, on ESG reporting and sustainable development …

Enhancing board of director decision‐making: The impact of government support on risk management and nonfinancial performance

D Escandon‐Barbosa… - Business Strategy & …, 2024 - Wiley Online Library
The substantial influence of the board of directors on company performance is a key area of
focus in global business management. This study examines the moderating effect of …

“ESG score” vs.“ESG rating”: a conceptual model for the sustainability assessment and self-assessment of European SMEs

P Murè, S Giorgio, V Antonelli… - Frontiers in Environmental …, 2024 - frontiersin.org
This paper aims to contribute to the ongoing discourse regarding the distinctions and
application of scoring and rating systems by presenting a conceptual model designed to …

A Retrospective of Earnings Management: Bibliometric Analysis

MA Afzal, S Munir, N Abbas… - Journal of Accounting …, 2024 - publishing.globalcsrc.org
Purpose: The purpose of this study presented bibliometric analysis of earnings management
(EM) research and provides information on main results and new developments in this field …

Unveiling the relationship between corporate sustainability and earnings management: insights from India

KP Sabirali, S Mahalakshmi, JR Sahoo - Managerial Finance, 2024 - emerald.com
Purpose Corporate sustainability is recognised as a moral imperative based on the notion
that companies are obliged to meet social expectations and have ethical integrity. Further …

Audit Quality and Firm Specific Characteristics impact on Saudi Arabia manufacturing Firms values: Mediating Role of Earning Management

MA Ammer, AA Pantamee - Cuadernos de Economía, 2024 - cude.es
The valuation of a firm serves as a pivotal indicator of its financial well-being, thereby
guiding stakeholders' decision-making processes. The assurance of financial data reliability …

[PDF][PDF] The Effect of the Board of Directors on Perceived Risk and the Non-Financial Performance of Firms.

D Escandon-Barbosa, J Salas-Paramo - International Journal of …, 2024 - academia.edu
One of the perspectives that has attracted the most attention in international management is
the importance of the board of directors in the performance of firms. In this way, the primary …

[PDF][PDF] Impact of Auditor’ s Independence on Earnings Management of Listed Deposit Money Banks in Nigeria

AA Davidson, FI Omotayo, BM Mayor… - International Journal of …, 2024 - researchgate.net
This research investigates the impact of auditor's independence on earnings management
in listed deposit money banks in Nigeria. Utilizing a correlational research design, the study …