Publication:
Antecedents And Outcome Of Earnings Management In Iraqi Listed Firms: Corporate Social Responsibility As Moderator

Thumbnail Image
Date
2023-02
Authors
Mohammed Ghanim Ahmed
Journal Title
Journal ISSN
Volume Title
Publisher
Research Projects
Organizational Units
Journal Issue
Abstract
This research investigated (i) the corporate governance mechanism (board independence, board tenure, audit committee, internal audit function, board meeting frequency, and female board member) impacts on earnings management and organizational performance in Iraqi listed firms under the agency theory and (ii) the effect of corporate social responsibility (CSR) as a moderating role under the stakeholder theory among 65 firms ranging between the financial years of 2013 and 2018.
Description
Keywords
Antecedents And Outcome Of Earnings Management In Iraqi Listed Firms , Corporate Social Responsibility As Moderator
Citation