The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies

LTX Nguyen - Journal of Financial Reporting and Accounting, 2024 - emerald.com
Purpose This study aims to investigate the relationship between corporate sustainability
performance and earnings management in emerging East Asian economies …

Board diversity effects on environmental performance and the moderating effect of board independence: evidence from the Asia-Pacific region

HA Al-Jaifi, AA Al-Qadasi… - Cogent Business & …, 2023 - Taylor & Francis
This study reckons that although a lot of debate has gained currency of late on whether
board diversity is associated with environmental performance, empirical evidence that …

Does sustainability in executive remuneration matter? The moderating effect of Italian firms' corporate governance characteristics

A Almici - Meditari Accountancy Research, 2023 - emerald.com
Purpose This paper aims to verify whether the integration of sustainability in executive
compensation positively affects firms' non-financial performance and whether corporate …

APAKAH GOOD CORPORATE GOVERNANCE BERPERAN DALAM MENINGKATKAN KINERJA KEBERLANJUTAN?

DN Werastuti - Jurnal Akuntansi Multiparadigma, 2022 - jamal.ub.ac.id
APAKAH GOOD CORPORATE GOVERNANCE BERPERAN DALAM MENINGKATKAN
KINERJA KEBERLANJUTAN? | Werastuti | Jurnal Akuntansi Multiparadigma Home About …

Corporate perspectives on CSR disclosure: audience, materiality, motivations

N Gulko, C Hyde - International Journal of Disclosure and Governance, 2022 - Springer
The lack of uniform non-voluntary corporate social responsibility (CSR) disclosure standards
and the complexity around different stakeholder demands have resulted in considerable …

Corporate Governance Characteristics and Involvement in ESG Activities Current Trends and Research Directions

A Kumar, T Garanina, M Ranta - Available at SSRN 4518363, 2023 - papers.ssrn.com
Corporate governance characteristics represent a critical element that affects firms'
outcomes. During the last two decades, researchers have investigated the link between …

Do corporate sustainability practices mitigate earnings management? The moderating role of firm size

HU Rahman, M Zahid, PA Khan… - … Strategy and the …, 2024 - Wiley Online Library
The majority of the prior empirical literature that inquired about the direct role of corporate
sustainability practices (CSP) as a composite construct in mitigating earnings management …

Beyond averages: quantile regression explorations of sustainability practices and firm value

A Buallay, JY AlAjmi, S Fadhul… - International Journal of …, 2024 - emerald.com
Purpose This study investigates the association between corporate sustainability
disclosures and firm performance and value. Design/methodology/approach This study …

[PDF][PDF] The relationship between corporate sustainability performance and firm value: Emphasizing the role of disclosure score and firm size

F Babaei, A Rahmani, S Homayoun, V Amin - Journal of Accounting …, 2021 - ensani.ir
Objective: Sustainable development represents an ethical concept related to the fight
against poverty and protecting the environment simultaneously and on a macro-level …

Decoding mood of the Twitterverse on ESG investing: opinion mining and key themes using machine learning

R Jaiswal, S Gupta, AK Tiwari - Management Research Review, 2024 - emerald.com
Purpose Grounded in the stakeholder theory and signaling theory, this study aims to
broaden the research agenda on environmental, social and governance (ESG) investing by …