Companies engage in ESG activities in order to achieve higher financial returns and to
signal compliance in the market. The link between ESG and firm financial performance is still …

This study explores the connection between business strategies, ESG performance, and the
probability of bankruptcy. Using a sample comprising 1970 US firm-year observations from …

Corporate performance in ESG has received increased attention; however, the discussion
on how digital development will affect corporate practice of ESG needs to be deepened. This …

This study examines the linkage between real earnings management (REM); environmental,
social, and governance performance (ESGP); financial performance (FP); and total …

This study evaluates the efficiency of US firms' working capital management (WCME) by
employing the data envelopment analysis technique (DEA). This study uses regression …

Earnings management continues to be a critical ethical concern faced by companies. The
management that conducts earnings manipulation may adopt environmental, social, and …

Research background: The paper investigates the earnings management phenomenon in
the context of Central European countries, attempting to identify the factors and incentives …

The present study investigates the moderating influence of ownership structure on the
association between corporate social responsibility (CSR) and earnings management of …

Sustainable development practices have become very important for firms to go beyond short-
term profitability, towards economic, environmental and social sustainability. This research …

The link between corporate social responsibility (CSR) and earnings management
represents an attractive empirical research topic in recent years. In view of the …