Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan

BAA Ghaleb, SA Qaderi, A Almashaqbeh… - Cogent Business & …, 2021 - Taylor & Francis
This study examines the relationship between corporate social responsibility (CSR)
reporting, board gender diversity (BGEND) and real earnings management (REM). It also …

[HTML][HTML] Corporate governance mechanisms and ESG reporting: Evidence from the Saudi Stock Market

HM Bamahros, A Alquhaif, A Qasem, WN Wan-Hussin… - Sustainability, 2022 - mdpi.com
The code of corporate governance in Saudi Arabia places a greater focus on social
responsibility initiatives by Saudi companies and the reporting of such activities to the …

[HTML][HTML] Firm performance, corporate social responsibility and the impact of earnings management during COVID-19: evidence from MENA region

SM Aqabna, M Aga, HN Jabari - Sustainability, 2023 - mdpi.com
This study examines the relationship between corporate social responsibility (CSR) and firm
performance in the MENA region before and after COVID-19. It also seeks to understand …

Trick or treat? A bibliometric literature review of corporate social responsibility and earnings management

Y Deng, TS Ong, R Senik - Corporate Social Responsibility …, 2024 - Wiley Online Library
Abstract Research Question This study seeks to examine and synthesize the extant literature
to summarize whether the essence of corporate social responsibility (CSR) genuinely stems …

[HTML][HTML] Unveiling the connection among ESG, earnings management, and financial distress: Insights from an emerging market

WI Almubarak, K Chebbi, MA Ammer - Sustainability, 2023 - mdpi.com
Earnings management continues to be a critical ethical concern faced by companies. The
management that conducts earnings manipulation may adopt environmental, social, and …

Impact of corporate governance on corporate social responsibility disclosure of the UAE listed banks

F Al Maeeni, NOD Ellili, H Nobanee - Journal of Financial Reporting …, 2022 - emerald.com
Impact of corporate governance on corporate social responsibility disclosure of the UAE listed
banks | Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

Does board capital enhance corporate social responsibility disclosure quality? The role of CEO power

L Maswadi, A Amran - Corporate Social Responsibility and …, 2023 - Wiley Online Library
This paper examines the relationship between board capital attributes and corporate social
responsibility disclosure (CSRD) quality and how CEO power moderates the association …

[HTML][HTML] CEO characteristics, family ownership and corporate social responsibility reporting: The case of Saudi Arabia

SD Al-Duais, A Qasem, WN Wan-Hussin… - Sustainability, 2021 - mdpi.com
Only a few studies have investigated the association between the characteristics of the chief
executive officer (CEO)(ie, tenure and local or expatriate) and corporate social responsibility …

Corporate social responsibility: opportunistic behavior under earnings management?

J Jian, K He, Y Liu, Y Sun - Asia-Pacific Journal of Accounting & …, 2024 - Taylor & Francis
This paper investigates whether companies actively use social responsibility to divert public
attention from the quality of their accounting information when implementing earnings …

[HTML][HTML] Sustainability reporting, board gender diversity and earnings management: evidence from East Africa community

PN Githaiga - Journal of Business and Socio-economic Development, 2024 - emerald.com
Purpose The purpose of this study is to investigate the moderating effect of board gender
diversity on the relationship between sustainability reporting (SR) and earnings …