CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda

IA Alatawi, CG Ntim, A Zras, MH Elmagrhi - International Review of …, 2023 - Elsevier
This paper provides a comprehensive, international, multi-discipline and multi-methods
systematic literature review (SLR) of the existing corporate social responsibility (CSR) and …

Real earnings management: A review of the international literature

A Habib, D Ranasinghe, JY Wu, PK Biswas… - Accounting & …, 2022 - Wiley Online Library
We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

Global banking stability in the shadow of Covid-19 outbreak

M Elnahass, VQ Trinh, T Li - Journal of International Financial Markets …, 2021 - Elsevier
The ongoing Covid-19 pandemic has been exerting negative effects on several economies
in 2020. Therefore, it is of paramount importance to examine the impact of this pandemic on …

Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data

C de Villiers, J Jia, Z Li - Accounting & Finance, 2022 - Wiley Online Library
Abstract Thomson Reuters Asset4 (Asset4) is a leading corporate social responsibility (CSR)
database often used by practitioners and researchers. This review offers a precise …

Earnings management and corporate social responsibility: UK evidence

Y Almahrog, Z Ali Aribi, T Arun - Journal of Financial Reporting and …, 2018 - emerald.com
Purpose The paper aims to re-interpret the role of corporate social responsibility (CSR) in
limiting the extreme practices in earnings management (EM) by using evidence from large …

Board busyness, performance and financial stability: does bank type matter?

VQ Trinh, M Elnahass, A Salama… - The European Journal of …, 2020 - Taylor & Francis
This study examines the impact of board busyness (ie multiple directorships of outside board
members) on the performance and financial stability of banks in a dual banking system …

What do we know about tax aggressiveness and corporate social responsibility? An integrative review

RB Whait, KL Christ, E Ortas, RL Burritt - Journal of cleaner production, 2018 - Elsevier
This paper uses extant academic literature to examine the relationship between tax
aggressiveness and corporate social responsibility. Tax aggressiveness and corporate …

The crossroads of ESG and religious screening on firm risk

MK Hassan, L Chiaramonte, A Dreassi… - … in International Business …, 2021 - Elsevier
Using a large and extended global dataset of non-financial firms (4624 listed entities from
2002 to 2018), we provide the first empirical evidence on how ESG and Sharia screenings …

Do board directors and good corporate governance improve integrated reporting quality? The moderating effect of CSR: an empirical analysis

J Chouaibi, S Belhouchet, R Almallah… - EuroMed Journal of …, 2022 - emerald.com
Purpose This paper targets to shed light on the relationship between board characteristics,
good corporate governance and the integrated reporting quality (IRQ) and even if this …

The link between CSR and earnings quality: evidence from Egypt

A Mohmed, A Flynn, C Grey - Journal of Accounting in Emerging …, 2019 - emerald.com
Purpose The purpose of this paper is to investigate the relationship between corporate
social responsibility (CSR) and earnings quality, as proxied by accrual earnings …