Effect of Economic, Environmental and Social disclosures on Earnings management among firms listed In East Africa Community. Does Audit committee financial expertise matter?
This study examines the impact of corporate sustainability disclosures on earnings management among firms listed in the East African Community (EAC). It also explores whether audit committee financial expertise moderates the relationship between sustainability disclosures and earnings management.
Authors
- Naomi Koske (ORCID: https://orcid.org/0000-0001-5753-532X)
- Charles Githinji Kabiru
- Kiyeng Philip Chumo
Institutions
- Moi University (KE)
- Department of Finance (AU)
Publication Details
- Journal
- International Journal of Scientific Research and Management (IJSRM)
- Published
- 2025-05-16
- DOI
- https://doi.org/10.18535/ijsrm/v13i05.em11
- Primary Topic
- Auditing, Earnings Management, Governance
- Type
- article
- Field-Weighted Citation Impact
- 0.00