Over the past decades, many emerging countries, such as Nigeria, have achieved rapid
economic growth. However, these countries achievements have grown in line with the …

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

Earnings manipulation is often associated with deceiving public information that is displayed
in sustainability reports. Therefore, the current study aims to explore the nexus between …

This research explores earnings quality as a quality measurement of optimism and trust in
future returns, where the highly sustainable business has driven up obedience and …

Purpose The study aims to examine the association between the sustainable development
triangle and real earnings management (REM) and the moderating role of business …

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 …

Purpose This paper aims to examine the effect of conditional conservatism on audit fees and
whether the firm's engagement in sustainable practices moderates the relationship between …

This study aims to explore the conceptual structure and evolution of accounting literature
related to climate change accounting and disclosure. This study uses a systematic literature …

This paper aims to examine the impact of corporate sustainable management (CSM) on
earnings management (EM) activities using annual data from 2018 to 2022 for 37 non …

Purpose This examine the impact of environmental, social and governance (ESG)
performance on financial reporting quality (FRQ) before and during COVID-19 in the …