Nghiên cứu tác động của hiệu quả môi trường đối với hành vi quản trị lợi nhuận tại các thị trường mới nổi ASEAN

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Ardhaoui, R., Ben Amar, A., & Fakhfakh, I. (2025). Does corporate environmental disclosure affect earnings management? The moderating effect of female board representation. EuroMed Journal of Business, 20(4), 1199-1225.

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Gerged, A. M., Albitar, K., & Al‐Haddad, L. (2023). Corporate environmental disclosure and earnings management: The moderating role of corporate governance structures. International Journal of Finance & Economics, 28(3), 2789-2810.

Gray, R. (2005). Taking a long view on what we now know about social and environmental accountability and reporting. Electronic Journal of Radical Organisation Theory, 9(1), 6-36.

Hong, Y., & Andersen, M. L. (2011). The relationship between corporate social responsibility and earnings management: An exploratory study. Journal of Business Ethics, 104(4), 461-471.

Jensen, M. C. (2010). Value maximization, stakeholder theory, and the corporate objective function. Journal of Applied Corporate Finance, 22(1), 32-42.

Jordaan, L. A., De Klerk, M., & de Villiers, C. J. (2018). Corporate social responsibility and earnings management of South African companies. South African Journal of Economic and Management Sciences, 21(1), 1-13.

Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? The Accounting Review, 87(3), 761-796.

Lemma, T. T., Shabestari, M. A., Freedman, M., & Mlilo, M. (2020). Corporate carbon risk exposure, voluntary disclosure, and financial reporting quality. Business Strategy and the Environment, 29(5), 2130-2143.

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Luo, L., & Wu, H. (2019). Voluntary carbon transparency: A substitute for or complement to financial transparency? Journal of International Accounting Research, 18(2), 65-88.

McWilliams, A., Siegel, D. S., & Wright, P. M. (2006). Corporate social responsibility: Strategic implications. Journal of Management Studies, 43(1), 1-18.

Othman, H. B., & Zeghal, D. (2006). A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases. The International Journal of Accounting, 41(4), 406-435.

Prior, D., Surroca, J., & Tribó, J. A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review, 16(3), 160-177.

Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335-370.

Sarumpaet, S., Nelwan, M. L., & Dewi, D. N. (2017). The value relevance of environmental performance: Evidence from Indonesia. Social Responsibility Journal, 13(4), 817-827.

Shafai, N. A. B., Amran, A. B., & Ganesan, Y. (2018). Earnings management, tax avoidance and corporate social responsibility: Malaysia evidence. Management, 5(3), 41-56.

Shang, Y., & Chi, Y. (2023). Corporate environmental information disclosure and earnings management in China: Ethical behaviour or opportunism motivation? Sustainability, 15(11), Article 8896.

Tan, D., Komal, B., Ezeani, E., Usman, M., & Salem, R. (2022). Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter? Environmental Science & Policy, 137, 109-119.

Yip, E., Van Staden, C., & Cahan, S. (2011). Corporate social responsibility reporting and earnings management: The role of political costs. Australasian Accounting Business and Finance Journal, 5(3), 17-34.

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