.... Design/methodology/approach Based on a sample of 600 firms from the European Union (EU) covering the period from 2016 to 2024, this study uses a logistic regression model to test the association between ESG initiatives and the GC risk assessment, as well as the moderating role of auditor gender...

... 2019 08 06 2019 18 06 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Earnings management European Union Banks Business model Income smoothing Institutional factors In the aftermaths of the 2008 global financial crisis...

...Fátima David; Isabel Gallego Purpose The purpose of this paper is to discuss the interrelationship between corporate income tax (CIT) and corporate social responsibility (CSR) within the international framework of the European Union (EU). Design/methodology/approach The theoretical framework...

... Publishing Limited 2009 Accounting European Union Financial reporting Cluster analysis The globalization of markets has made firms' financial reporting ever more international. The pressure of European multinationals and the rapid development of global financial markets demand...