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Belicia Viola,Josephine Aryanto,Nany Chandra Marsetio,Retno Yuliati
Pág. 255 - 272
This study examines how board characteristics (gender, education, and age) and board size can impact corporate risk disclosure (CRD) in quantity and coverage. This research differs from previous studies because we use the newest COSO framework (2017) to ...
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Marina Trpeska,Todor Tocev,Ivan Dionisijev,Bojan Malcev
Pág. 325 - 339
Corporate Social Responsibility (CSR) is of great importance for companies and other stakeholders, which obliges the companies to establish a way of management that will simultaneously take care of the environmental, social, and ethical aspects of factor...
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Samar Alharbi, Md Al Mamun and Nader Atawnah
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management. Our results are robust to a series of robustness tests, including simultaneous le...
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José Manuel Santos-Jaén, Ana León-Gómez and José Serrano-Madrid
This review aims to study the knowledge development and research dissemination on the influence of Corporate Social Responsibility (CSR) on earnings management through a social network approach using a bibliometric review. A systematic bibliometric revie...
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Rosaline Jeanette,Rizky Eriandani
Pág. 220 - 232
This research aims to explain the effect of corporate governance and the degree of multinational activities on CSR disclosure quality and quantity in a multinational enterprises. This research uses samples of 97 multinational enterprises listed in Indone...
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