This study analyses the relationship between sustainability performance, convention signatures, sustainability offices, sustainability research, teaching programs, student clubs, financial statements, and the extent of sustainability reporting in higher education institutions (HEIs). The sample...

Purpose: This study examines the mediating effect of sustainability disclosure on the relationship between political connections and firm performance from the resource-based view. Design/methodology/approach: The sample of this...

Purpose: This study aims to investigate the content and determinants of the corporate social responsibility (CSR) anti-corruption disclosures (ACDs) of public-listed Indonesian companies using institutional and legitimacy theories. Design/methodology/approach: A content analysis method is used...

This study considers the effect of ownership characteristics on carbon emission disclosures using balanced panel data and a matched-pair design of 124 annual reports of non-financial firms listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The main result from multivariate analysis...

Purpose – The purpose of this paper is to examine the association between the magnitude of earnings management and auditor quality. It focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanisms to curb...

Purpose –The purpose of this paper is twofold. First, it investigates whether high free-cash-flow companies with low-growth opportunities (surplus free cash flow (SFCF)) are associated with income-increasing earnings management. Second, it scrutinizes the effect of audit quality on the...

This research utilizes a fixed effect model to examine how uncertainty avoidance, as a cultural value of a nation, and the financial health of the firms impact earnings management practices in nine Asia-Pacific countries. This study reveals that companies operating in countries with higher...