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Do board characteristics moderate the relationship between voluntary adoption of integrated reporting and earnings management? Evidence from an emerging economy

Year: 2025

Type: article

Source: Journal of Accounting in Emerging Economies

DOI: 10.1108/jaee-05-2024-0194

Authors: Raihan Sobhan, Asia Khatun

Institution: University of Dhaka

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: closed

OpenAlex ID: W4414219539

FWCI: 13.5

Cites: 61

Cited by: 5

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