[HTML][HTML] Creative accounting determinants and financial reporting quality: systematic literature review
Creative accounting is considered to be a 21st-century phenomenon that has received
increased attention after the worldwide economic crisis and budget deficits, particularly the …
increased attention after the worldwide economic crisis and budget deficits, particularly the …
Intellectual capital and innovation performance: Systematic literature review
Over the years, several studies have been conducted to identify the impact of various
intellectual capital components on the organizational performances. However, most of these …
intellectual capital components on the organizational performances. However, most of these …
Firm performance, corporate social responsibility and the impact of earnings management during COVID-19: evidence from MENA region
This study examines the relationship between corporate social responsibility (CSR) and firm
performance in the MENA region before and after COVID-19. It also seeks to understand …
performance in the MENA region before and after COVID-19. It also seeks to understand …
Does corporate social responsibility mitigate earnings management?
C Gaio, T Goncalves, MV Sousa - Management Decision, 2022 - emerald.com
Purpose This study aims to examine the association between earnings management (EM)
and corporate social responsibility (CSR), as well as whether a firm's CSR orientation …
and corporate social responsibility (CSR), as well as whether a firm's CSR orientation …
Unveiling the connection among ESG, earnings management, and financial distress: Insights from an emerging market
Earnings management continues to be a critical ethical concern faced by companies. The
management that conducts earnings manipulation may adopt environmental, social, and …
management that conducts earnings manipulation may adopt environmental, social, and …
Creative accounting determination and financial reporting quality: the integration of transparency and disclosure
The phenomenon of creative accounting has attracted the attention of researchers for
decades, especially in the financial sector for its implications on the quality of financial …
decades, especially in the financial sector for its implications on the quality of financial …
Earnings management and corporate performance in the scope of firm-specific features
Various models have been created all around the world to identify enterprises that
manipulate their earnings. These earnings management techniques aid businesses in …
manipulate their earnings. These earnings management techniques aid businesses in …
The moderating effects of corporate social responsibility on the relationship between creative accounting determinants and financial reporting quality
The banking sector is reflected as an essential element in the structure of any economy that
leads to the growth of financial capacity for various individuals, organizations, businesses …
leads to the growth of financial capacity for various individuals, organizations, businesses …
Sustainability engagement and earnings management: The Italian context
F Grimaldi, A Caragnano, M Zito, M Mariani - Sustainability, 2020 - mdpi.com
This study aims at exploring the effect of sustainability engagement on earnings
management (EM) practices with particular reference to the Italian context in the year 2018 …
management (EM) practices with particular reference to the Italian context in the year 2018 …
The relationship between economic complexity and green economy with earnings management
Z Ahmadi, M Salehi, M Rahmani - Journal of Facilities Management, 2023 - emerald.com
Purpose This study aims to analyze the relationship between economic complexity (EC) and
the green economy (GE) with the real and accrual earnings management (REM and AEM) of …
the green economy (GE) with the real and accrual earnings management (REM and AEM) of …