...Sawssen Khlifi; Saeed Awadh Bin-Nashwan Purpose As firms embrace greater cultural diversity, managing transparent financial reporting becomes increasingly complex, with classification shifting posing a significant risk to earnings quality. This research aims to analyze how environmental, social...

...Mayssa Zalila; Yosra Fourati Makni; Anis Jarboui Purpose This paper aims to exa mine the relationship between sustainability and earnings management in the European countries. Specifically, the authors investigate the impact of corporate social responsibility ( CSR ) on classification shifting...

...Sawssen Khlifi; Ghazi Zouari Purpose This study aims to investigate the relationship between managerial entrenchment ( ME ) and classification shifting, with integrated reporting ( IR ) serving as a mediating variable. Design/methodology/approach To test the study’s hypotheses, the authors...

...Wiem Dridi; Saliha Theiri Purpose This study aims to investigate the influence of carbon risk ( CR ) on classification shifting ( CS ), focusing on how environmental pressures affect financial reporting practices. It also examines the moderating role of corporate governance in mitigating CS...

...Sawssen Khlifi Purpose This study aims to investigate the direct and indirect relationship between CEO’s characteristics (age, gender, education and experience) and classification shifting using sustainability performance as a mediator. Design/methodology/approach This study used a panel data...