This proposed study focuses on the issues of managerial discretions, managerial
entrenchment strategy and corporate social responsibility (CSR) in Malaysia with the basis …

Purpose The purpose of the paper is to investigate the role of customers and employees in
the buffer effect of CSR around the 2008 financial crisis in the European context …

Purpose This study aims to revisit the relationship between Shariah-compliant firms and
earnings management. Specifically, the authors examine whether Shariah-certified firms …

Past studies have examined the influence of environmental information on earnings
management practices. However, these studies have reported mixed findings and failed to …

This paper aims to verify the impact of applying balanced scorecard on earnings quality
controlled by Firm (Bank) size of banks listed on Palestine Exchange during the 2011–2019 …

This study used bankruptcy forecasting as a proxy for measuring economic sustainability
profile of the Islamic banks in the market leading Islamic banking countries. The countries …

Design/Methodology/Approach: This study uses the Modified Jones model (Jones, 1991;
Dechow, Sloan, & Sweeney, 1996), Roychow-dhury's model (2006) to examine earnings …

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

This paper investigates whether religious-based index membership is important in mitigating
earnings management. Using a large sample of firms domiciled across 12 European …

This study investigates the relationship between earnings management and corporate social
responsibility disclosure (CSRD). In addition, it investigates whether the joint effect of …