We provide a systematic literature review of the determinants and consequences of real
earnings management (REM) in an international context. We provide a theoretical …

This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in sha** observed accounting …

Greenwashing has become an important strategy for firms to cope with the huge pressure
brought by environmental sustainability and win environmental legitimacy. Based on the …

When it comes to boosting a business's performance and profits, the CEO has the most sway
because he or she has the final say over crucial corporate issues like financial transparency …

This rapid systematic review aims to examine emerging evidence on the effects of COVID-19
on educational institutions and assess the prevalence of e-learning changes in the sector …

Purpose Based on stakeholder and upper echelons theory, this study aims to analyze
whether the link between environmental, social and governance (ESG) performance and …

The increasing presence of women in upper echelon positions draws attention to the
possible effects of executive gender on corporate decisions and actions. In this study, we …

Sustainable corporate development has become essential for many enterprises in the
context of economic globalization and fierce technological competition. In fact, it is being …

In this article, we review recent archival research articles (98 studies) on the impact of
corporate governance on restatements, enforcement activities and fraud as corporate …

This paper seeks to present the first systematic literature review (SLR) on biodiversity and
species extinction accounting publications. This strand of research is gaining increased …