Does corruption sand the wheels of sustainable development? Evidence through green innovation

MA Majeed, T Ahsan, AA Gull - Business Strategy and the …, 2024 - Wiley Online Library
This study investigates the impact of corruption on green innovation, as corruption may
impede or foster green innovation in developing economies due to their weak governance …

Social capital and earnings management in small and medium firms

JP Sánchez-Ballesta, J Yagüe - Accounting forum, 2022 - Taylor & Francis
In this study we examine the association between social capital and earnings management
in small and medium firms (SMEs). Social capital, ie the community's norms and networks …

Corruption and earnings quality: further evidence and exploration from Indonesia

EA Sudaryono, W Widarjo… - Cogent Economics & …, 2024 - Taylor & Francis
Corruption within corporate entities continues to be a relatively overlooked yet significant
issue to date. This study seeks to investigate the impact of corruption on the quality of …

Audit committee's cash compensation and earnings management: The moderating effects of institutional factors

R Alkebsee, A Alhebry, G Tian… - Spanish Journal of …, 2022 - Taylor & Francis
This paper investigates the relationship between the audit committee's cash compensation
and accrual earnings management. Using a sample of Chinese listed firms over the period …

Religion, crime, and financial reporting

C Hofmann, N Schwaiger - Journal of Business Economics, 2020 - Springer
The literature provides evidence on the separate roles of injunctive and descriptive norms in
explaining corporate financial reporting, ignoring that descriptive norms are likely …

Crime rate, real earnings management and managerial ability

AJ Simamora - Corporate Governance: The International Journal of …, 2022 - emerald.com
Purpose This paper aims to examine the effect of managerial ability (MA) on real earnings
management and the effect of real earnings management by higher ability managers on …

Does Local Culture Affect CSR Transparency? The Effect of Corruption Culture on CSR Decoupling

MA Majeed, S Xie, T Ahsan, MZ Tauni - The International Journal of …, 2024 - World Scientific
The research problem This study examines the association between corruption culture and
corporate social responsibility (CSR) decoupling. Motivation Only a handful of studies have …

[PDF][PDF] 사회자본이감사보수와감사시간, 감사품질에미치는영향

SY Kwon, YM Kim - 경영학연구, 2022 - kmr.kasba.or.kr
This study examines the effect of social capital on audit fees, audit hours, and audit quality.
Using a sample of Korean public firms for the period of 2013-2017, we find that firms …

Does crime affect firm performance: evidence from post-transition economies

V Botrić - InterEULawEast: Journal for the international and …, 2021 - hrcak.srce.hr
Sažetak The paper addresses the relatively unexplored issue of the effects of crime against
business on firm performance in post-transition economies. The focus is on the eight …

Relación entre desempeño económico y diseño institucional en Latinoamérica: un modelo basado en dinámica de sistemas

CM Pico-Bonilla… - Revista Científica …, 2024 - revistacientificaesmic.com
Los países latinoamericanos han mejorado sus posiciones en escalafones internacionales
de prosperidad. Sin embargo, la región tiene retos en sus diseños institucionales …