Purpose This paper undertakes an extensive and systematic review of the literature on
earnings management (EM) over the past three decades (1992–2022). Furthermore, the …

Purpose As an effective tool to promote rational resource allocation and facilitate the
development of green management practices such as enterprise digital innovation, the …

Against a backdrop of increasingly severe environmental problems, green development has
become a primary goal and crucial mode in the global economy's requirements for …

We examine how women on boards influence bank earnings management. Using the
likelihood of a board appointing women directors based on a Blau index of gender diversity …

Purpose This paper aims to investigate the impact of board characteristics on the financial
performance of listed firms in Tanzania. Board characteristics, including outside directors …

This article reviews existing research on board diversity. What role does diversity of board
members play in board governance, and how does it influence firm behavior and firm value …

The aim of this study is to examine the impact of board characteristics and firm performance.
Specifically we test the effects of board meeting, board independence, board size and …

The main aim of this study is to examine the impact of board meeting frequency on firm
performance of deposit money banks in Nigeria. Data used for the study were spawned from …

This study examined the relationship between risk management and the financial
performance of insurance firms in Kenya over the period 2013–2020. The data was …

Policy uncertainty (PU), and sustainability disclosure, influence the performance of the firms.
We use European data to extend the nascent literature on sustainability disclosure, and …