- Abbott, L.J., S. Parker, and G.F. Peters. 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory 23 (1): 69–87. https://doi.org/10.2308/aud.2004.23.1.69 .
Paper not yet in RePEc: Add citation now
Abdou, H.A., N.N. Ellelly, A.A. Elamer, K. Hussainey, and H. Yazdifar. 2021. Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks. International Journal of Finance & Economics 26 (4): 6281–6311. https://doi.org/10.1002/ijfe.2120 .
Abdoush, T., K. Hussainey, and K. Albitar. 2022. Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis. International Journal of Accounting & Information Management 30 (5): 617–640.
Al-Shaer, H., and M. Zaman. 2018. Credibility of sustainability reports: The contribution of audit committees. Business Strategy and the Environment 27 (7): 973–986. https://doi.org/10.1002/bse.2046 .
- Aladwey, L., A. Elgharbawy, and M.A. Ganna. 2021. Attributes of corporate boards and assurance of corporate social responsibility reporting: Evidence from the UK. Corporate Governance: The International Journal of Business in Society. https://doi.org/10.1108/CG-02-2021-0066 .
Paper not yet in RePEc: Add citation now
- Albitar, K., K. Hussainey, N. Kolade, and A.M. Gerged. 2020. ESG disclosure and firm performance before and after IR: The moderating role of governance mechanisms. International Journal of Accounting & Information Management 28 (3): 429–444. https://doi.org/10.1108/IJAIM-09-2019-0108 .
Paper not yet in RePEc: Add citation now
- Albitar, K., T. Abdoush, and K. Hussainey. 2022. Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? International Journal of Finance & Economics. https://doi.org/10.1002/ijfe.2625 . .
Paper not yet in RePEc: Add citation now
- Alkaraan, F., K. Albitar, K. Hussainey, and V.G. Venkatesh. 2022. Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG). Technological Forecasting and Social Change 175: 121423.
Paper not yet in RePEc: Add citation now
Appuhami, R., and S. Tashakor. 2017. The impact of audit committee characteristics on CSR disclosure: An analysis of Australian firms. Australian Accounting Review 27: 400–420. https://doi.org/10.1111/auar.12170 .
- Arayssi, M., M. Jizi, and H.H. Tabaja. 2020. The impact of board composition on the level of ESG disclosures in GCC countries. Sustainability Accounting, Management and Policy Journal 11 (1): 137–161. https://doi.org/10.1108/SAMPJ-05-2018-0136 .
Paper not yet in RePEc: Add citation now
- Arif, M., A. Sajjad, S. Farooq, M. Abrar, and A.S. Joyo. 2021. The impact of audit committee attributes on the quality and quantity of environmental, social and governance (ESG) disclosures. Corporate Governance: The International Journal of Business in Society 21 (3): 497–514. https://doi.org/10.1108/CG-06-2020-0243 .
Paper not yet in RePEc: Add citation now
Arun, T.G., Y.E. Almahrog, and Z.A. Aribi. 2015. Female directors and earnings management: Evidence from UK companies. International Review of Financial Analysis 39: 137–146. https://doi.org/10.1016/j.irfa.2015.03.002 .
- Bacha, S., and A. Ajina. 2019. CSR performance and annual report readability: Evidence from France. Corporate Governance: The International Journal of Business in Society 20 (2): 201–215. https://doi.org/10.1108/CG-02-2019-0060 .
Paper not yet in RePEc: Add citation now
- Barth, M.E., W.H. Beaver, J.R. Hand, and W.R. Landsman. 2005. Accruals, accounting-based valuation models, and the prediction of equity values. Journal of Accounting, Auditing & Finance 20 (4): 311–345. https://doi.org/10.1177/0148558X0502000401 .
Paper not yet in RePEc: Add citation now
- Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review, 443–465. http://www.jstor.org/stable/248566 .
Paper not yet in RePEc: Add citation now
Beekes, W., P. Pope, and S. Young. 2004. The link between earnings timeliness, earnings conservatism and board composition: Evidence from the UK. Corporate Governance: An International Review 12 (1): 47–59. https://doi.org/10.1111/j.1467-8683.2004.00342.x .
Ben-Amar, W., M. Chang, and P. McIlkenny. 2017. Board gender diversity and corporate response to sustainability initiatives: Evidence from the carbon disclosure project. Journal of Business Ethics 142 (2): 369–383. https://doi.org/10.1007/s10551-015-2759-1 .
Birindelli, G., S. Dell’Atti, A.P. Iannuzzi, and M. Savioli. 2018. Composition and activity of the board of directors: Impact on ESG performance in the banking system. Sustainability 10 (12): 4699. https://doi.org/10.3390/su10124699 .
- Buallay, A., and J. Al-Ajmi. 2020. The role of audit committee attributes in corporate sustainability reporting: Evidence from banks in the Gulf Cooperation Council. Journal of Applied Accounting Research 21 (2): 249–264. https://doi.org/10.1108/JAAR-06-2018-0085 .
Paper not yet in RePEc: Add citation now
Buallay, A., R. Hamdan, E. Barone, and A. Hamdan. 2022. Increasing female participation on boards: Effects on sustainability reporting. International Journal of Finance & Economics 27 (1): 111–124. https://doi.org/10.1002/ijfe.2141 .
Buertey, S., E.J. Sun, J.S. Lee, and J. Hwang. 2020. Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms. Corporate Social Responsibility and Environmental Management 27 (1): 256–271. https://doi.org/10.1002/csr.1803 .
- Carcello, J.V., and T.L. Neal. 2003. Audit committee characteristics and auditor dismissals following “new” going-concern reports. The Accounting Review 78 (1): 95–117. https://doi.org/10.2308/accr.2003.78.1.95 .
Paper not yet in RePEc: Add citation now
- Chan, L., T.Y. Chen, S. Janakiraman, and S. Radhakrishnan. 2012. Reexamining the relationship between audit and nonaudit fees: Dealing with weak instruments in two-stage least squares estimation. Journal of Accounting, Auditing & Finance 27 (3): 299–324. https://doi.org/10.1177/0148558X11409154 .
Paper not yet in RePEc: Add citation now
- Cho, E., and S. Chun. 2015. Corporate social responsibility, real activities earnings management, and corporate governance: Evidence from Korea. Asia-Pacific Journal of Accounting & Economics 23 (4): 400–431. https://doi.org/10.1080/16081625.2015.1047005 .
Paper not yet in RePEc: Add citation now
- Choi, B.B., D. Lee, and Y. Park. 2013. Corporate social responsibility, corporate governance and earnings quality: Evidence from Korea. Corporate Governance: An International Review 21 (5): 447–467. https://doi.org/10.1111/corg.12033 .
Paper not yet in RePEc: Add citation now
- Choi, H., B. Choi, and J. Byun. 2018. The relationship between corporate social responsibility and earnings management: Accounting for endogeneity. Investment Management and Financial Innovations 15 (4): 69–84.
Paper not yet in RePEc: Add citation now
- Chouaibi, S., Y. Chouaibi, and G. Zouari. 2021. Board characteristics and integrated reporting quality: Evidence from ESG European companies. EuroMed Journal of Business. https://doi.org/10.1108/EMJB-11-2020-0121 .
Paper not yet in RePEc: Add citation now
Cohen, S., and I. Malkogianni. 2021. Sustainability measures and earnings management: Evidence from Greek municipalities. Journal of Public Budgeting, Accounting & Financial Management 33 (4): 365–386. https://doi.org/10.1108/JPBAFM-10-2020-0171 .
Cucari, N., S. Esposito de Falco, and B. Orlando. 2018. Diversity of board of directors and environmental social governance: Evidence from Italian listed companies. Corporate Social Responsibility and Environmental Management 25 (3): 250–266. https://doi.org/10.1002/csr.1452 .
D’Amico, E., D. Coluccia, S. Fontana, and S. Solimene. 2016. Factors influencing corporate environmental disclosure. Business Strategy and the Environment 25 (3): 178–192. https://doi.org/10.1002/bse.1865 .
De Vlaminck, N., and G. Sarens. 2015. The relationship between audit committee characteristics and financial statement quality: Evidence from Belgium. Journal of Management & Governance 19 (1): 145–166. https://doi.org/10.1007/s10997-013-9282-5 .
Dechow, P.M., R.G. Sloan, and A.P. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (1): 1–36. https://doi.org/10.1111/j.1911-3846.1996.tb00489.x .
Dechow, P.M., S.P. Kothari, and R.L. Watts. 1998. The relation between earnings and cash flows. Journal of Accounting and Economics 25 (2): 133–168. https://doi.org/10.1016/S0165-4101(98)00020-2 .
- Ehsan, S., A. Tariq, M.S. Nazir, M.S. Shabbir, R. Shabbir, L.B. Lopez, and W. Ullah. 2021. Nexus between corporate social responsibility and earnings management: Sustainable or opportunistic. Managerial and Decision Economics. https://doi.org/10.1002/mde.3396 .
Paper not yet in RePEc: Add citation now
Eliwa, Y., Aboud, A., & Saleh, A. (2021). ESG practices and the cost of debt: Evidence from EU countries. Critical Perspectives on Accounting, 79, 102097. https://doi.org/10.1016/j.cpa.2019.102097 .
Elmarzouky, M., K. Albitar, and K. Hussainey. 2021. Covid-19 and performance disclosure: Does governance matter? International Journal of Accounting & Information Management 29 (5): 776–792. https://doi.org/10.1108/IJAIM-04-2021-0086 .
Escrig-Olmedo, E., M.Á. Fernández-Izquierdo, I. Ferrero-Ferrero, J.M. Rivera-Lirio, and M.J. Muñoz-Torres. 2019. Rating the raters: Evaluating how ESG rating agencies integrate sustainability principles. Sustainability 11 (3): 915. https://doi.org/10.3390/su11030915 .
Fama, E.F., and M.C. Jensen. 1983. Separation of ownership and control. The Journal of law and Economics 26 (2): 301–325.
Fernandez-Feijoo, B., S. Romero, and S. Ruiz-Blanco. 2014. Women on boards: Do they affect sustainability reporting? Corporate Social Responsibility and Environmental Management 21 (6): 351–364. https://doi.org/10.1002/csr.1329 .
- Freeman, R.E. 1984. Strategic management: A stakeholder approach. Boston: Pitman.
Paper not yet in RePEc: Add citation now
Garcia Osma, B. 2008. Board independence and real earnings management: The case of R&D expenditure. Corporate Governance: An International Review 16 (2): 116–131. https://doi.org/10.1111/j.1467-8683.2008.00672.x .
- García-Sánchez, I.M., M.E. Gómez-Miranda, F. David, and L. Rodríguez-Ariza. 2019. Board independence and GRI-IFC performance standards: The mediating effect of the CSR committee. Journal of Cleaner Production 225: 554–562. https://doi.org/10.1016/j.jclepro.2019.03.337 .
Paper not yet in RePEc: Add citation now
- Gargouri, R.M., R. Shabou, and C. Francoeur. 2010. The relationship between corporate social performance and earnings management. Canadian Journal of Administrative Sciences 27 (4): 320–334. https://doi.org/10.1002/CJAS.178 .
Paper not yet in RePEc: Add citation now
Gavana, G., P. Gottardo, and A.M. Moisello. 2017. Earnings management and CSR disclosure. Family vs non-family firms. Sustainability 9 (12): 2327. https://doi.org/10.3390/su9122327 .
- Gerged, A.M., K. Albitar, and L. Al-Haddad. 2021. Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures. International Journal of Finance & Economics. https://doi.org/10.1002/ijfe.2564 .
Paper not yet in RePEc: Add citation now
Giannetti, M., G. Liao, and X. Yu. 2015. The brain gain of corporate boards: Evidence from China. The Journal of Finance 70 (4): 1629–1682. https://doi.org/10.1111/jofi.12198 .
Gjergji, R., L. Vena, S. Sciascia, and A. Cortesi. 2021. The effects of environmental, social and governance disclosure on the cost of capital in small and medium enterprises: The role of family business status. Business Strategy and the Environment 30 (1): 683–693. https://doi.org/10.1002/bse.2647 .
- Gras-Gil, E., M.P. Manzano, and J.H. Fernández. 2016. Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain. BRQ Business Research Quarterly 19 (4): 289–299. https://doi.org/10.1016/j.brq.2016.02.002 .
Paper not yet in RePEc: Add citation now
Griffin, P.A., H.A. Hong, Y. Liu, and J.W. Ryou. 2021. The dark side of CEO social capital: Evidence from real earnings management and future operating performance. Journal of Corporate Finance 68: 101920. https://doi.org/10.1016/j.jcorpfin.2021.101920 .
Gull, A.A., M. Nekhili, H. Nagati, and T. Chtioui. 2018. Beyond gender diversity: How specific attributes of female directors affect earnings management. The British Accounting Review 50 (3): 255–274. https://doi.org/10.1016/j.bar.2017.09.001 .
- Habbash, M., C. Sindezingue, and A. Salama. 2013. The effect of audit committee characteristics on earnings management: Evidence from the United Kingdom. International Journal of Disclosure and Governance 10, 13–38. https://doi.org/10.1057/jdg.2012.2 .
Paper not yet in RePEc: Add citation now
Harjoto, M.A., and H. Jo. 2011. Corporate governance and CSR nexus. Journal of Business Ethics 100 (1): 45–67. https://doi.org/10.1007/s10551-011-0772-6 .
- Healy, P.M., and J.M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13 (4): 365–383. https://doi.org/10.2308/acch.1999.13.4.365 .
Paper not yet in RePEc: Add citation now
Helfaya, A., and T. Moussa. 2017. Do board’s corporate social responsibility strategy and orientation influence environmental sustainability disclosure? UK evidence. Business Strategy and the Environment 26 (8): 1061–1077. https://doi.org/10.1002/bse.1960 .
- Hillman, A.J., A.A. Cannella Jr., and I.C. Harris. 2002. Women and racial minorities in the boardroom: How do directors differ? Journal of Management 28 (6): 747–763. https://doi.org/10.1177/014920630202800603 .
Paper not yet in RePEc: Add citation now
Hillman, A.J., A.A. Cannella, and R.L. Paetzold. 2000. The resource dependence role of corporate directors: Strategic adaptation of board composition in response to environmental change. Journal of Management Studies 37 (2): 235–256. https://doi.org/10.1111/1467-6486.00179 .
- Hillman, A.J., and T. Dalziel. 2003. Boards of directors and firm performance: Integrating agency and resource dependence perspectives. Academy of Management Review 28 (3): 383–396. https://doi.org/10.5465/amr.2003.10196729 .
Paper not yet in RePEc: Add citation now
Hussain, N., U. Rigoni, and R.P. Orij. 2018. Corporate governance and sustainability performance: Analysis of triple bottom line performance. Journal of Business Ethics 149 (2): 411–432. https://doi.org/10.1007/s10551-016-3099-5 .
Hussainey, K., K. Albitar, and F. Alkaraan. 2022. Corporate narrative reporting on Industry 4.0 technologies: Does governance matter? International Journal of Accounting & Information Management 30 (4): 457–476. https://doi.org/10.1108/IJAIM-02-2022-0024 .
Husted, B.W., and J.M. de Sousa-Filho. 2019. Board structure and environmental, social, and governance disclosure in Latin America. Journal of Business Research 102: 220–227. https://doi.org/10.1016/j.jbusres.2018.01.017 .
- Inaam, Z., and H. Khamoussi. 2016. Audit committee effectiveness, audit quality and earnings management: A meta-analysis. International Journal of Law and Management 58 (2): 179–196. https://doi.org/10.1108/IJLMA-01-2015-0006 .
Paper not yet in RePEc: Add citation now
- Jackson, A.B. 2017. Discretionary accruals: earnings management.. or not? Abacus 54 (2): 136–153. https://doi.org/10.1111/abac.12117 .
Paper not yet in RePEc: Add citation now
Jensen, M.C. 1986. Agency costs of free cash flow, corporate finance, and takeovers. The American Economic Review 76 (2): 323–329.
Jensen, M.C. 1993. The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance 48 (3): 831–880. https://doi.org/10.1111/j.1540-6261.1993.tb04022.x .
Jizi, M. 2017. The influence of board composition on sustainable development disclosure. Business Strategy and the Environment 26 (5): 640–655. https://doi.org/10.1002/bse.1943 .
Kim, E.-H., and T.P. Lyon. 2015. Greenwash vs. brownwash: Exaggeration and undue modesty in corporate sustainability disclosure. Organization Science 26 (3): 705–723. https://doi.org/10.1287/orsc.2014.0949 .
Kim, S.H., P. Udawatte, and J. Yin. 2019. The effects of corporate social responsibility on real and accrual-based earnings management: Evidence from China. Australian Accounting Review 29 (3): 580–594. https://doi.org/10.1111/auar.12235 .
Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 (3): 375–400. https://doi.org/10.1016/S0165-4101(02)00059-9 .
Kothari, S.P., A.J. Leone, and C.E. Wasley. 2005. Performance-matched discretionary accrual measures. Journal of Accounting and Economics 39 (1): 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002 .
Lagasio, V., and N. Cucari. 2019. Corporate governance and environmental social governance disclosure: A meta-analytical review. Corporate Social Responsibility and Environmental Management 26 (4): 701–711. https://doi.org/10.1002/csr.1716 .
Larcker, D.F., and T.O. Rusticus. 2010. On the use of instrumental variables in accounting research. Journal of Accounting and Economics 49 (3): 186–205. https://doi.org/10.1016/j.jacceco.2009.11.004 .
- Lin, J.W., and M.I. Hwang. 2010. Audit quality, corporate governance, and earnings management: A meta‐analysis. International Journal of Auditing 14 (1): 57–77. https://doi.org/10.1111/j.1099-1123.2009.00403.x .
Paper not yet in RePEc: Add citation now
- Lyon, T.P., and A.W. Montgomery. 2015. The means and end of greenwash. Organization & Environment 28 (2): 223–249. https://doi.org/10.1002/bse.2058 .
Paper not yet in RePEc: Add citation now
Lyon, T.P., and J.W. Maxwell. 2011. Greenwash: Corporate environmental disclosure under threat of audit. Journal of Economics & Management Strategy 20 (1): 3–41. https://doi.org/10.1111/j.1530-9134.2010.00282.x .
Manita, R., M.G. Bruna, R. Dang, and L.H. Houanti. 2018. Board gender diversity and ESG disclosure: Evidence from the USA. Journal of Applied Accounting Research 19 (2): 206–224. https://doi.org/10.1108/JAAR-01-2017-0024 .
- Martinez-Ferrero, J., I.M. Garcia-Sanchez, and B. Cuadrado-Ballesteros. 2015. Effect of financial reporting quality on sustainability information disclosure. Corporate Social Responsibility and Environmental Management 22 (1): 45–64. https://doi.org/10.1002/csr.1330 .
Paper not yet in RePEc: Add citation now
Mohmed, A., A. Flynn, and C. Grey. 2019. The link between CSR and earnings quality: Evidence from Egypt. Journal of Accounting in Emerging Economies 10 (1): 1–20. https://doi.org/10.1108/JAEE-10-2018-0109 .
- Naciti, V. 2019. Corporate governance and board of directors: The effect of a board composition on firm sustainability performance. Journal of Cleaner Production 237: 117727. https://doi.org/10.1016/j.jclepro.2019.117727 .
Paper not yet in RePEc: Add citation now
Nazari, J.A., K. Hrazdil, and F. Mahmoudian. 2017. Assessing social and environmental performance through narrative complexity in CSR reports. Journal of Contemporary Accounting & Economics 13 (2): 166–178. https://doi.org/10.1016/j.jcae.2017.05.002 .
- Ntim, C.G., and T. Soobaroyen. 2013. Corporate governance and performance in socially responsible corporations: New empirical insights from a Neo-Institutional framework. Corporate Governance: An International Review 21 (5): 468–494. https://doi.org/10.1111/corg.12026 .
Paper not yet in RePEc: Add citation now
- Palacios-Manzano, M., E. Gras-Gil, and J.M. Santos-Jaen. 2021. Corporate social responsibility and its effect on earnings management: An empirical research on Spanish firms. Total Quality Management & Business Excellence 32 (7–8): 921–937. https://doi.org/10.1080/14783363.2019.1652586 .
Paper not yet in RePEc: Add citation now
- Peasnell, K.V., P.F. Pope, and S. Young. 2000. Accrual management to meet earnings targets: UK evidence pre-and post-Cadbury. The British Accounting Review 32 (4): 415–445. https://doi.org/10.1006/bare.2000.0134 .
Paper not yet in RePEc: Add citation now
Prior, D., J. Surroca, and J.A. Tribó. 2008. Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review 16 (3): 160–177. https://doi.org/10.1111/j.1467-8683.2008.00678.x .
Raimo, N., F. Vitolla, A. Marrone, and M. Rubino. 2021. Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint. Business Strategy and the Environment 30 (1): 522–534. https://doi.org/10.1002/bse.2635 .
Rezaee, Z., and L. Tuo. 2019. Are the quantity and quality of sustainability disclosures associated with the innate and discretionary earnings quality? Journal of Business Ethics 155 (3): 763–786. https://doi.org/10.1007/s10551-017-3546-y .
Romano, M., A. Cirillo, C. Favino, and A. Netti. 2020. ESG (Environmental, Social and Governance) performance and board gender diversity: The moderating role of CEO duality. Sustainability 12 (21): 9298. https://doi.org/10.3390/su12219298 .
- Sekaran, U., and R. Bougie. 2016. Research methods for business: A skill-building approach. New York: Wiley.
Paper not yet in RePEc: Add citation now
- Shakil, M.H. 2021. Environmental, social and governance performance and financial risk: Moderating role of ESG controversies and board gender diversity. Resources Policy 72: 102144. https://doi.org/10.1016/j.resourpol.2021.102144 .
Paper not yet in RePEc: Add citation now
- Shakil, M.H., M. Tasnia, and M.I. Mostafiz. 2020. Board gender diversity and environmental, social and governance performance of US banks: Moderating role of environmental, social and corporate governance controversies. International Journal of Bank Marketing 39 (4): 661–677. https://doi.org/10.1108/IJBM-04-2020-0210 .
Paper not yet in RePEc: Add citation now
Shrivastava, P., and A. Addas. 2014. The impact of corporate governance on sustainability performance. Journal of Sustainable Finance & Investment 4 (1): 21–37. https://doi.org/10.1080/20430795.2014.887346 .
- Sultana, N., H. Singh, and J.-L.W.M. Van der Zahn. 2015. Audit committee characteristics and audit report lag. International Journal of Auditing 19: 72–87. https://doi.org/10.1111/ijau.12033 .
Paper not yet in RePEc: Add citation now
Suttipun, M. 2021. The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies. International Journal of Disclosure and Governance 18: 391–402. https://doi.org/10.1057/s41310-021-00120-6 .
- Van Hoang, T.H., W. Przychodzen, J. Przychodzen, and E.A. Segbotangni. 2021. Environmental transparency and performance: Does the corporate governance matter? Environmental and Sustainability Indicators 10: 100123. https://doi.org/10.1016/j.indic.2021.100123 .
Paper not yet in RePEc: Add citation now
- Velte, P. 2016. Women on management board and ESG performance. Journal of Global Responsibility 7 (1): 98–109. https://doi.org/10.1108/JGR-01-2016-0001 .
Paper not yet in RePEc: Add citation now
- Velte, P. 2019. The bidirectional relationship between ESG performance and earnings management–empirical evidence from Germany. Journal of Global Responsibility 10 (4): 322–338. https://doi.org/10.1108/JGR-01-2019-0001 .
Paper not yet in RePEc: Add citation now
- Velte, P. 2020. Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market. Corporate Social Responsibility and Environmental Management 28 (1): 42–53. https://doi.org/10.1002/csr.2030 .
Paper not yet in RePEc: Add citation now
Wang, D. 2006. Founding family ownership and earnings quality. Journal of Accounting Research 44 (3): 619–656. https://doi.org/10.1111/j.1475-679X.2006.00213.x .
- Wang, J., and J. Sun. 2021. The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector. International Journal of Disclosure and Governance. https://doi.org/10.1057/s41310-021-00131-3 .
Paper not yet in RePEc: Add citation now
Wang, Y., Y.G. Shan, Z. He, and C. Zhao. 2022. Other comprehensive income, corporate governance, and firm performance in China. Managerial and Decision Economics 43 (1): 262–271. https://doi.org/10.1002/mde.3382 .
Xie, B., W.N. Davidson III., and P.J. DaDalt. 2003. Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance 9 (3): 295–316. https://doi.org/10.1016/S0929-1199(02)00006-8 .
Xu, Y., E. Carson, N. Fargher, and L. Jiang. 2013. Responses by Australian auditors to the global financial crisis. Accounting & Finance 53 (1): 301–338. https://doi.org/10.1111/j.1467-629X.2011.00459.x .
- Yang, M., and W. Tang. 2021. Air pollution, political costs, and earnings management. Emerging Markets Review. https://doi.org/10.1016/j.ememar.2021.100867 .
Paper not yet in RePEc: Add citation now
- Zalata, A.M., C.G. Ntim, T. Choudhry, A. Hassanein, and H. Elzahar. 2019. Female directors and managerial opportunism: Monitoring versus advisory female directors. The Leadership Quarterly 30 (5): 101309. https://doi.org/10.1016/j.leaqua.2019.101309 .
Paper not yet in RePEc: Add citation now
Zharfpeykan, R. 2021. Representative account or greenwashing? Voluntary sustainability reports in Australia’s mining/metals and financial services industries. Business Strategy and the Environment 30 (4): 2209–2223. https://doi.org/10.1002/bse.2744 .