The impact of earnings management on financial performance considering the moderating role of intellectual capital and corporate social responsibility of companies listed on the Iraq Stock Exchange.
Year: 2024
Type: article
Abstract: This paper analyzes the relationship between earnings management and budgetary execution whereas investigating the directing impact of Intellectual capital and corporate social obligation (CSR) among companies recorded on the Iraq Stock Trade. Examination of information crossing seven a long time (2016-2022) uncovers a negative affiliation between profit administration and money related execution. Besides, the ponder illustrates the directing impact of Intellectual capital and CSR on this relationship, demonstrating their potential to relieve the antagonistic affect of profit administration on budgetary execution. Viable proposals emerging from these discoveries incorporate pushing for straightforward monetary announcing hones, cultivating the improvement of Intellectual capital resources, and grasping socially capable commerce hones. These suggestions point to upgrade corporate administration guidelines, advance straightforwardness, and cultivate feasible commerce hones among companies recorded on the Iraq Stock Trade, subsequently encouraging long-term esteem creation and reinforcing partner certainty
Authors: Husham Saleem Obayes, Ph.D.Ghodratollah Barzegar
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4403270403