...Oumayma Assadi; Jamel Chouaibi; Achref Marzouki Purpose This study aims to examine the effect of environmental, social and governance ( ESG ) reporting on the likelihood of accounting restatement through the moderating effect of national culture. Design/methodology/approach To test...

... social responsibility Moderating effect State-ownership Vietnam According to the Organization for Economic Cooperation and Development (OECD), “Corporate governance involves a set of relationships between a company’s management, its board, its shareholders and other stakeholders.”. Corporate...

... attention to corruption post-revolution. Originality/value The originality and the relevance of this study consist in studying the moderating effect of the DFE on the association between PCs and CFP. To the best of the author’s knowledge, this study pioneers assessing the role of the DFE as a moderating...

...Bilel Bzeouich; Faten Lakhal; Neila Dammak Purpose The purpose of this paper is to examine the relationship between earnings management and the efficiency of French firms’ investments. It also investigates the moderating effect of board of directors’ features on this relation. Design...