| Title | Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan |
|---|---|
| ID_Doc | 76776 |
| Authors | Alodat, AY; Al Amosh, H; Alorayni, O; Khatib, SFA |
| Title | Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan |
| Year | 2024 |
| Published | International Journal Of Disclosure And Governance, 21, 1 |
| Abstract | This paper aims to investigate the relationship between sustainability disclosure practices and earnings management in the Jordanian context. Based on an analysis of 66 non-financial firms listed on ASE, spanning the period of 2017-2020. The findings revealed that companies' compliance with the disclosure of sustainability improves their ethical behavior, which limits earnings management practices and increases the reliability of their financial statements. The findings have implications for regulators, corporate executives, practitioners, policymakers, top management, and business partners. More corporate sustainability practices present more trustworthy information and more sustainable performance of the economic. To the best of the authors' knowledge, this is the first study to examine the relationship between the extent of sustainability disclosure and earnings management in Jordanian firms. Moreover, two models were used for earnings management, which adds value to the existing literature. |
| https://link.springer.com/content/pdf/10.1057/s41310-023-00213-4.pdf |
Similar Articles
| ID | Score | Article |
|---|---|---|
76699
|
Nguyen, LTX The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies(2024)Journal Of Financial Reporting And Accounting, 22, 3 | |
| 67930
|
Gezgin, T; Özer, G; Merter, AK; Balcioglu, YS The Mediating Role of Corporate Governance in the Relationship between Net Profit and Equity and Voluntary Disclosure in the Context of Legitimacy Theory(2024)Sustainability, 16, 10 | |
| 74448
|
Hussain, MA; Alsayegh, MF; Boshnak, HA The Impact of Environmental, Social, and Governance Disclosure on the Performance of Saudi Arabian Companies: Evidence from the Top 100 Non-Financial Companies Listed on Tadawul(2024)Sustainability, 16, 17 | |
| 68218
|
Ngelo, AA; Permatasari, Y; Rasid, SZA; Harymawan, I; Ekasari, WF Ex-Auditor CEOs and Corporate Social Responsibility (CSR) Disclosure: Evidence from a Voluntary Period of Sustainability Report in Indonesia(2022)Sustainability, 14, 18 | |
| 68096
|
Oncioiu, I; Popescu, DM; Aviana, AE; Serban, A; Rotaru, F; Petrescu, M; Marin-Pantelescu, A The Role of Environmental, Social, and Governance Disclosure in Financial Transparency(2020)Sustainability, 12, 17 | |
| 67941
|
Smith, WL; Hillon, YC; Liang, Y Reassessing measures of sustainable firm performance: A consultant's guide to identifying hidden costs in corporate disclosures(2019)Business Strategy And The Environment, 28, 2 | |
| 34732
|
Cerciello, M; Busato, F; Taddeo, S The effect of sustainable business practices on profitability. Accounting for strategic disclosure(2023)Corporate Social Responsibility And Environmental Management, 30, 2 | |
| 67723
|
Giannopoulos, G; Fagernes, RVK; Elmarzouky, M; Hossain, KAMA The ESG Disclosure and the Financial Performance of Norwegian Listed Firms(2022)Journal Of Risk And Financial Management, 15, 6 | |
| 74625
|
Al Lawati, H; Hussainey, K Does Sustainable Development Goals Disclosure Affect Corporate Financial Performance?(2022)Sustainability, 14, 13 |