Purpose This study aims to investigate the effect of the presence of women in top executive
positions on financial reporting quality (FRQ) and the role of external audit in enhancing the …

Purpose This study aims to investigate the effect of income and asset diversification on
earnings management using discretionary loan loss provisions (LLP) in banks, and the role …

Purpose This paper aims to provide insights into the complicated relationship between
earnings management (EM) and corporate social responsibility (CSR) during the financial …

While existing research has explored the impact of COVID-19 on corporate financial
performance and managerial behavior, its specific effect on corporate risk-taking (CRT) …

Purpose This study aims to investigate the effects of unconditional conservatism on
investment efficiency, focusing on both its direct and indirect effects. Design/methodology …

The existing studies on the relationship between ESG and earnings management provide
mixed evidence and ignore ESG rating divergence. Using a sample of Chinese listed firms …

Purpose This study investigates and compares the earnings management strategies of
financially distressed and non-distressed banks. Design/methodology/approach Using a …

The main objective of the paper is to assess the relationship between firms' financial
resilience and firms' strategic sustainable development vulnerabilities, in the context of …

This study uses data from Chinese A-share listed companies in heavily polluting industries
from 2012 to 2021 to investigate the influence of environmental violations on the risk of …

The global COVID-19 pandemic and the associated economic recession have posed
significant challenges for companies in Indonesia. Many companies have struggled to …