{"id":"https://openalex.org/W4392862060","doi":"https://doi.org/10.1080/23311975.2024.2321300","title":"Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility","display_name":"Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility","publication_year":2024,"publication_date":"2024-03-15","ids":{"openalex":"https://openalex.org/W4392862060","doi":"https://doi.org/10.1080/23311975.2024.2321300"},"language":"en","primary_location":{"id":"doi:10.1080/23311975.2024.2321300","doi":"https://doi.org/10.1080/23311975.2024.2321300","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2024.2321300","pdf_url":null,"source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"public-domain","license_id":"https://openalex.org/licenses/public-domain","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business &amp; Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.1080/23311975.2024.2321300","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5063324086","display_name":"Hosam Alden Riyadh","orcid":"https://orcid.org/0000-0002-9426-5282","observed_orcids":["https://orcid.org/0000-0002-9426-5282"]},"institutions":[{"id":"https://openalex.org/I862893732","display_name":"Telkom University","ror":"https://ror.org/0004wsx81","country_code":"ID","type":"education","lineage":["https://openalex.org/I862893732"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Hosam Alden Riyadh","raw_affiliation_strings":["Telkom University, West Java, Indonesia"],"raw_orcid":"https://orcid.org/0000-0002-9426-5282","affiliations":[{"raw_affiliation_string":"Telkom University, West Java, Indonesia","institution_ids":["https://openalex.org/I862893732"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5090862427","display_name":"Maher Ali Al-Shmam","orcid":"https://orcid.org/0000-0003-3610-5077","observed_orcids":["https://orcid.org/0000-0003-3610-5077"]},"institutions":[{"id":"https://openalex.org/I12150220","display_name":"University of Mosul","ror":"https://ror.org/039cf4q47","country_code":"IQ","type":"education","lineage":["https://openalex.org/I12150220"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Maher A. Al-Shmam","raw_affiliation_strings":["Department of Accounting, College of Administration and Economics, University of Mosul, Mosul, Iraq"],"raw_orcid":"https://orcid.org/0000-0003-3610-5077","affiliations":[{"raw_affiliation_string":"Department of Accounting, College of Administration and Economics, University of Mosul, Mosul, Iraq","institution_ids":["https://openalex.org/I12150220"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5013026290","display_name":"Mohammed Ghanim Ahmed","orcid":"https://orcid.org/0000-0003-1833-1740","observed_orcids":["https://orcid.org/0000-0003-1833-1740"]},"institutions":[{"id":"https://openalex.org/I139322472","display_name":"Universiti Sains Malaysia","ror":"https://ror.org/02rgb2k63","country_code":"MY","type":"education","lineage":["https://openalex.org/I139322472"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Mohammed Ghanim Ahmed","raw_affiliation_strings":["Universiti Sains Malaysia, Malaysia"],"raw_orcid":"https://orcid.org/0000-0003-1833-1740","affiliations":[{"raw_affiliation_string":"Universiti Sains Malaysia, Malaysia","institution_ids":["https://openalex.org/I139322472"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5063324086"],"corresponding_institution_ids":["https://openalex.org/I862893732"],"apc_list":{"value":950,"currency":"GBP","value_usd":1165},"apc_paid":{"value":950,"currency":"GBP","value_usd":1165},"fwci":13.9426,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.98490891,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":"11","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8672000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8672000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.09489999711513519,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.01080000028014183,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/board-characteristics","display_name":"board characteristics","score":0.9150000214576721},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9869999885559082},{"id":"https://openalex.org/keywords/bankruptcy-risk","display_name":"bankruptcy risk","score":0.9990000128746033},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":1.0},{"id":"https://openalex.org/keywords/board-financial-expertise","display_name":"board financial expertise","score":0.9909999966621399},{"id":"https://openalex.org/keywords/ownership-concentration","display_name":"ownership concentration","score":0.9980000257492065},{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":1.0},{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.6029999852180481},{"id":"https://openalex.org/keywords/mediation","display_name":"mediation","score":0.43700000643730164},{"id":"https://openalex.org/keywords/moderation","display_name":"moderation","score":0.6169999837875366},{"id":"https://openalex.org/keywords/iraqi-banks","display_name":"Iraqi banks","score":0.527999997138977}],"concepts":[{"id":"https://openalex.org/C4163816","wikidata":"https://www.wikidata.org/wiki/Q757382","display_name":"Insolvency","level":2,"score":0.7426899075508118},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7094592452049255},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.6559888124465942},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6458791494369507},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.6354283690452576},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.49136725068092346},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.4679507315158844},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.4557206332683563},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.42841601371765137},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.42289888858795166},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3410782217979431},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2543758451938629},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.1303713321685791},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.08001390099525452},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1080/23311975.2024.2321300","doi":"https://doi.org/10.1080/23311975.2024.2321300","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2024.2321300","pdf_url":null,"source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"public-domain","license_id":"https://openalex.org/licenses/public-domain","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business &amp; Management","raw_type":"journal-article"},{"id":"pmh:oai:econstor.eu:10419/326105","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10419/326105","pdf_url":"https://www.econstor.eu/bitstream/10419/326105/1/10.1080_23311975.2024.2321300.pdf","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"doc-type:article"},{"id":"pmh:oai:RePEc:taf:oabmxx:v:11:y:2024:i:1:p:2321300","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/23311975.2024.2321300","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:1962cc1937474838ab6ffca7107f1497","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/1962cc1937474838ab6ffca7107f1497","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Cogent Business & Management, Vol 11, Iss 1 (2024)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1080/23311975.2024.2321300","doi":"https://doi.org/10.1080/23311975.2024.2321300","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2024.2321300","pdf_url":null,"source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"public-domain","license_id":"https://openalex.org/licenses/public-domain","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business &amp; Management","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":106,"referenced_works":["https://openalex.org/W1491697037","https://openalex.org/W1691225748","https://openalex.org/W1973286137","https://openalex.org/W1977782702","https://openalex.org/W2000741764","https://openalex.org/W2033832725","https://openalex.org/W2054156164","https://openalex.org/W2077491894","https://openalex.org/W2077777528","https://openalex.org/W2095299437","https://openalex.org/W2117655901","https://openalex.org/W2122975164","https://openalex.org/W2149535930","https://openalex.org/W2152474663","https://openalex.org/W2153475801","https://openalex.org/W2155573710","https://openalex.org/W2208560078","https://openalex.org/W2289363681","https://openalex.org/W2313498325","https://openalex.org/W2318657708","https://openalex.org/W2335923165","https://openalex.org/W2403541741","https://openalex.org/W2403838499","https://openalex.org/W2418907035","https://openalex.org/W2525994879","https://openalex.org/W2559771650","https://openalex.org/W2618365534","https://openalex.org/W2728808625","https://openalex.org/W2734855108","https://openalex.org/W2739021544","https://openalex.org/W2752689727","https://openalex.org/W2753081085","https://openalex.org/W2765240876","https://openalex.org/W2767378429","https://openalex.org/W2776645289","https://openalex.org/W2780615846","https://openalex.org/W2785933417","https://openalex.org/W2789730446","https://openalex.org/W2792733929","https://openalex.org/W2801587873","https://openalex.org/W2804077499","https://openalex.org/W2804352067","https://openalex.org/W2847675459","https://openalex.org/W2883333607","https://openalex.org/W2898687768","https://openalex.org/W2910219557","https://openalex.org/W2920773589","https://openalex.org/W2923545679","https://openalex.org/W2928204243","https://openalex.org/W2936152739","https://openalex.org/W2941939913","https://openalex.org/W2948640116","https://openalex.org/W2949138267","https://openalex.org/W2950213734","https://openalex.org/W2954525889","https://openalex.org/W2961181232","https://openalex.org/W2987208996","https://openalex.org/W2989632444","https://openalex.org/W2990508256","https://openalex.org/W2993125606","https://openalex.org/W2995649779","https://openalex.org/W2999632321","https://openalex.org/W3000243358","https://openalex.org/W3006886058","https://openalex.org/W3010137487","https://openalex.org/W3012321124","https://openalex.org/W3020912594","https://openalex.org/W3044700432","https://openalex.org/W3090725724","https://openalex.org/W3092112147","https://openalex.org/W3106455168","https://openalex.org/W3115038697","https://openalex.org/W3115584789","https://openalex.org/W3118617015","https://openalex.org/W3121866448","https://openalex.org/W3122859634","https://openalex.org/W3123349590","https://openalex.org/W3123658139","https://openalex.org/W3123941433","https://openalex.org/W3124302994","https://openalex.org/W3124321936","https://openalex.org/W3124626531","https://openalex.org/W3125764186","https://openalex.org/W3125816894","https://openalex.org/W3128200755","https://openalex.org/W3128376626","https://openalex.org/W3128834894","https://openalex.org/W3129110368","https://openalex.org/W3131703476","https://openalex.org/W3161517838","https://openalex.org/W3176894441","https://openalex.org/W3181026923","https://openalex.org/W3194774029","https://openalex.org/W3207105859","https://openalex.org/W3207154616","https://openalex.org/W3215102206","https://openalex.org/W4206943511","https://openalex.org/W4232443501","https://openalex.org/W4239078604","https://openalex.org/W4252040707","https://openalex.org/W4286632445","https://openalex.org/W4292511011","https://openalex.org/W4320481509","https://openalex.org/W4385163144","https://openalex.org/W4388910384","https://openalex.org/W6766186126"],"related_works":["https://openalex.org/W3084241905","https://openalex.org/W7203891492","https://openalex.org/W2464556590","https://openalex.org/W2979512580","https://openalex.org/W7110837515","https://openalex.org/W4387573266","https://openalex.org/W4414711458","https://openalex.org/W4406991011","https://openalex.org/W7093511610","https://openalex.org/W2954525889"],"abstract_inverted_index":{"The":[0,19,135],"study":[1],"aims":[2,68],"to":[3,69,87,120],"investigate":[4],"the":[5,23,26,44,54,83,95,140,178,195],"relationship":[6,24,96,141,196],"between":[7,25,76,97,142,172,197],"board":[8,27,32,38,77,143,152,173,183],"characteristics,":[9],"earnings":[10,41,57,71,98,158,169,198],"management,":[11],"insolvency":[12,60,80,101,166,186,201],"risk,":[13,81],"and":[14,37,40,50,53,59,79,100,110,128,151,160,182,185,200],"corporate":[15],"social":[16],"responsibility":[17],"(CSR).":[18],"first":[20],"objective":[21],"examines":[22],"of":[28,48,62,149,180],"directors\u2019":[29],"characteristics":[30,78,144,174],"(i.e.":[31],"financial":[33,146,176],"expertise,":[34,147,177],"ownership":[35],"concentration,":[36],"size)":[39,153,184],"management":[42,58,72,99,159,170,199],"during":[43],"ISIS":[45],"(Islamic":[46],"State":[47],"Iraq":[49],"Syria)":[51],"crisis,":[52],"second":[55],"discusses":[56],"risk":[61],"local":[63],"banks.":[64],"Third,":[65],"this":[66],"research":[67],"consider":[70,88],"as":[73,91],"a":[74,92,107,161],"mediator":[75],"while":[82],"fourth":[84],"purpose":[85],"is":[86],"CSR":[89,189],"involvement":[90],"moderator":[93,193],"in":[94,194],"risk.":[102,167,187,202],"To":[103],"achieve":[104],"these":[105],"objectives,":[106],"quantitative":[108],"method":[109],"secondary":[111],"data":[112],"were":[113,131],"used":[114],"on":[115,157,165],"35":[116],"banks":[117],"from":[118,123],"2010":[119],"2020.":[121],"Data":[122],"Iraqi-listed":[124],"firms\u2019":[125],"annual":[126],"reports":[127],"Smart":[129],"PLS":[130],"employed":[132],"for":[133],"analysis.":[134],"analysis":[136],"results":[137],"demonstrated":[138],"that":[139],"(board":[145,175],"concentration":[148,179],"ownership,":[150,181],"had":[154],"negative":[155,163],"impacts":[156],"significant":[162],"impact":[164],"Correspondingly,":[168],"mediated":[171],"Furthermore,":[188],"was":[190],"an":[191],"impactful":[192]},"counts_by_year":[{"year":2026,"cited_by_count":7},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2024-03-16T00:00:00"}
