This work has been retracted.

Work

RETRACTED: The effect of Global Reporting Initiative guidelines on classification shifting: the mediating role of shareholder protection score

Year: 2026

Type: article

Source: International Journal of Accounting and Information Management

DOI: 10.1108/ijaim-02-2025-0062

Authors: Sawssen Khlifi, Mayssa Zalila

Institutions: University of Sfax, Faculty of Economics and Management of Sfax

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W7129228598

FWCI:

Cites: 67

Cited by:

Related to: