.... These findings extend absorptive capacity theory and stakeholder theory in the context of a developing economy. Originality/value This study integrates GAC, EMA, and ESGM into a unified framework to explain GRIN in Vietnamese manufacturing firms. It highlights the mediating role of EMA and the moderating...

...Inna Choban de Sousa Paiva; M. Isabel Sánchez-Hernández; Luísa Cagica Carvalho Purpose With the increasing awareness of sustainability and its importance around the world, corporate social responsibility (CSR) in Africa also requires attention. Based on the stakeholder theory, this study aims...

... re-use rights only Financial reporting Small- and medium-sized entities (SMEs) Developing countries IFRS for SMEs Stakeholder theory The economic importance of SMEs, especially in developing countries [1] , has been widely documented (see, for example, Matsoso et al...

... be understood using either quantitative methods or qualitative methods. However, perceptions involving questionnaires are more objective than interviews (Lamprecht and Guetterman, 2019). Integrated reporting practices Managerial competences Stakeholder theory Manufacturing firms Uganda Studies...

... between CSR practices and accrual earnings management in an emerging market. The results provide a nuanced story of CSR practices, with accruals earnings management (earnings quality) acting as a mediator of CSR’s inherent value. Earnings management Corporate social responsibility Stakeholder theory...