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Mostrando ítems 11-12 de 12
Artículo
Does the institutional environment affect CSR disclosure? The role of governance
(RAE Publicações, 2016-11)
The aim of this article is to analyze whether the institutional environment has a direct effect on Corporate Social Responsibility (CSR) reporting practices or if this effect is explained by the influence of the institutional ...
Artículo
Do auditors mitigate earnings management during economic crisis?
(Universidad de Murcia. Servicio de Publicaciones, 2019)
This paper addresses earnings management from an international perspective. This study particularly analyzes whether external auditing reduces earnings managements and, if so, whether this relationship is affected by the ...