Earnings management continues to be a critical ethical concern faced by companies. The
management that conducts earnings manipulation may adopt environmental, social, and …

This study explores the relationship between chief executive officers (CEOs) and the board
of directors in the context of environmental, social, and governance (ESG) performance …

Purpose This study aims to see the moderating effect of board diversity on the relationship
between ownership structure and real earnings management. Design/methodology …

This study examines the impact of environmental, social, and governance (ESG) rating
disagreement on real earnings management in Chinese companies. Using ESG ratings from …

In the context of the rapid growth of corporate green investment and the rapid dissemination
of information brought about by Internet technology, it is important to explore the relationship …

Embracing corporate sustainability has emerged as a crucial strategy for companies to
bolster their competitive edge and reputation. This research delves into the connection …

This study examined the influence of gender diversity on capital structure decisions among
Ethiopian banks from 2010 to 2022. Clarifying the relationships between board composition …

Purpose The study aims to examine the association between the sustainable development
triangle and real earnings management (REM) and the moderating role of business …

Purpose This paper aims to examine the effect of conditional conservatism on audit fees and
whether the firm's engagement in sustainable practices moderates the relationship between …

Purpose Most research suggests that capital structure is influenced by two elements: the
firms' internal and external characteristics. This study aims to add knowledge to the literature …