We investigate the impact of organizational religiosity on the earnings quality of listed banks
in the Middle East and North Africa region. We analyze Islamic banking institutions, which …

The aim of this paper is to analyse the connection and possible bidirectional relationship
between corporate social responsibility (CSR) and earnings management (EM) …

This study examines whether firms that appear to exhibit high sustainability reporting quality
are less likely to engage in earnings management activities, thereby delivering financial …

This study aims to examine the effect of CSR towards tax avoidance and earnings
management practices as well as the role of political connections as moderating variable …

Despite increasing interests on corporate social responsibility (CSR) activities among
managers, the relationship between CSR and firm value through earnings reporting quality …

Purpose This paper explores the relationship between earnings management and firms'
value through the moderating effect of the missing elements–corporate social responsibility …

This study finds a positive association between voluntary corporate social responsibility
(CSR) reporting and audit fees in China. In contrast to prior research from the US, CSR …

Purpose This paper aims to study the roles of Muslim CEO, Muslim Chairman and Muslim
board of directors in mitigating earnings management via real activities manipulation …

The research aims to explore the links among corporate governance, corporate social
responsibility, and earnings management, considering vital roles of each component in …

For stakeholders, such as investors and lenders, to appropriately assess a company's
financial performance, the reported accounting earnings must closely reflect the economic …