This study explores the association between the Covid-19 outbreak, corporate financial
distress and earnings management practices in China. We investigate whether firms took …

This study examines the relationship between corporate social responsibility (CSR)
reporting, board gender diversity (BGEND) and real earnings management (REM). It also …

The link between corporate social responsibility (CSR) and earnings management
represents an attractive empirical research topic in recent years. In view of the …

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 …

Purpose This paper aims to verify the effect of corporate social responsibility (CSR) on
Chinese listed firms' earnings management and tax avoidance. Specifically, this study …

This study investigated the relationship between the COVID-19 outbreak and the Chinese
listed firms' earnings management practices. It also examined how this relationship was …

Rankings (RKS) and Hexun are the two most widely used corporate social responsibility
(CSR) ratings in research on CSR in China's capital market. These scores are used as a …

Drawing on social norm theory, this study delves into the nexus between real earnings
manipulation (REM) and Environmental, Social, and Governance (ESG) disclosure within …

The new trend in the ranking of companies, not only in financial terms but also according to
their commitment to ethics and corporate social responsibility (CSR), is explained by the …

Purpose This study aims to investigate the impact of the development of high-speed rail
(HSR) network on earnings management, especially on the trade-off between the usage of …