... of ESG activities in reducing risks, particularly the volatility of stock prices, while emphasizing the critical role of tax in promoting these practices in the French market during the period 2012–2022. The selection of the French context is motivated by several reasons: First, the SBF120 firms...

...Sonda Wali; Sana Mardessi Masmoudi Purpose This study aims to examine whether the internal control system quality in the French context improve the information quality having been reflected by the level of real earnings management (REM) measured by inventory overproduction, discretionary expenses...