Does the covid-19 pandemic create an incentive for firms to manage earnings? The role of board independence and corporate social responsibility

M Azzam, E Abu-Shamleh - Decision Science Letters, 2024 - growingscience.com
It is argued that managers took advantage of Covid-19 pandemic lockdowns and remote
auditing and used earnings management (EM) practices extensively. Furthermore, the Covid …

[PDF][PDF] Corporate Social Responsibility, Earnings Management and Industry Type: Does CSR Reinforce Entrenchment Strategy?

NA Shafai, A Amran, Y Ganesan - Jurnal Pengurusan, 2022 - journalarticle.ukm.my
Managers could opportunistically misuse corporate social responsibility (CSR) to obfuscate
earnings management (EM) by reporting more CSR activities that eventually accomplished …

Corporate Social Responsibility and Earnings Management: The Moderating Role of Family Ownership.

A Saeed, AM Hashmi, AY Javid - Abasyn University Journal …, 2019 - search.ebscohost.com
This study aims to explore the impact of family ownership on the relationship among
corporate social responsibility (CSR) and earning management (EM) in Pakistan. Data is …

The Relationsip Between Corporate Social Responsibility Through Financial Reporting Quality

R FIRDAUS, TA DOLOKSARIBU… - … and Social Science, 2021 - journalkeberlanjutan.com
This study aims to examine the impact of Corporate Social Responsibility on the Quality of
Financial Reporting in manufacturing companies in Indonesia. The research sample …

Use of financial ratios to measure the quality of earnings

NS Gullett, RW Kilgore… - Academy of Accounting …, 2018 - search.proquest.com
We propose the EQ Score, a user-friendly model derived from the Q Test developed by
Putman et al.(2005) to measure earnings quality and detect earnings management in …

Contribution of Investment Efficiency in the Relationship of Free Cash Flow and Firm Value at Indonesia Stock Exchange

N Hiya, M Syafi'i - … Research and Critics Institute-Journal (BIRCI …, 2021 - bircu-journal.com
The objective of this research is to examine the mediation effect of investment efficiency
(ROA) and the moderation effect of Syariah in the relationship of free cash flow on firm value …

Islamic Capital Market Research in Scopus Indexed Journals Q1: A Review

N Laila, AS Rusydiana - Islamic Capital Market, 2023 - journals.smartinsight.id
This study tries to review the research around Islamic stock and Islamic capital market on
reputable journals. It uses descriptive statistical analysis based on selected 88 article …

[PDF][PDF] Recent Development of Islamic Corporate Social Responsibility

R Setyaningsih, D Setiawan - Etikonomi: Jurnal Ekonomi, 2019 - smartlib.umri.ac.id
This study aims to review the development of research related to Islamic corporate social
responsibility in well-known international journals such as the past ten years. The research …

Sustainable Energy Development, Financial Reporting And Its Attachment To Corporate Social Responsibility

D ORBANINGSIH - International Journal of …, 2021 - journalkeberlanjutan …
This study intends to examine the impact of Corporate Social Responsibility on the Quality of
Financial Reporting and Sustainable Energy Development in manufacturing companies in …

Earnings management around Islamic bonds issuance

ZA Halim, S Xu, NA Majid - The Quarterly Review of Economics and …, 2020 - Elsevier
We examine whether the religious values underlying Islamic bonds influence issuers'
financial reporting behavior. Using a sample of 1316 sukuk tranches issued by publicly …