How to cite this paper
Saraireh, S., Owais, W., Abbas, N., Matar, G., Aryan, L., ALRahamneh, A & Al-Hawary, S. (2022). The effect of corporate social responsibility and board diversity on earnings management: Evidence from Jordanian listed firms.Uncertain Supply Chain Management, 10(4), 1253-1260.
Refrences
Ahmad, M., Anjum, T., & Azeem, M. (2014). Investigating the impact of corporate governance on earning management in the presence of firm size; evidence from Pakistan. International Interdisciplinary Research Journal, 3(2), 84-90.
Aityassine, F., Aldiabat, B., Al-rjoub, S., Aldaihani, F., Al-Shorman, H., & Al-Hawary, S. (2021). The mediating effect of just in time on the relationship between green supply chain management practices and performance in the manufacturing companies. Uncertain Supply Chain Management, 9(4), 1081-1090.
Alhalalmeh, M. I., Almomani, H. M., Altarifi, S., Al- Quran, A. Z., Mohammad, A. A., & Al-Hawary, S. I.. (2020). The nexus between Corporate Social Responsibility and Organizational Performance in Jordan: the mediating role of Organizational Commitment and Organizational Citizenship Behavior. Test Engineering and Management, 83(July), 6391 - 6410.
Alhalalmeh, M., Alkhawaldah, R. A., Mohammad, A., Al-Quran, A., Hijjawi, G., & Al-Hawary, S. (2022). The effect of selected marketing activities and promotions on the consumers buying behavior. Business: Theory and Practice, 23(1), 79-87.
Al-Hawary, S. I., & Al-Khazaleh A, M. (2020). The Mediating Role of Corporate Image on the relationship between Corporate Social Responsibility and Customer Retention. Test Engineering and Management, 83(5l6), 29976-29993.
Allan, A. J. A., Kasim, N. A. B. A., Mustapha, M. B., & Shah, S. B. M. (2018). An overview of jordanian manufacturing sector in light of current regional political situation. International Journal of Economics, Commerce and Management, VI(5), 373-377.
Al-Nawafah, S., Al-Shorman, H., Aityassine, F., Khrisat, F., Hunitie, M., Mohammad, A., & Al-Hawary, S. (2022). The effect of supply chain management through social media on competitiveness of the private hospitals in Jordan. Uncertain Supply Chain Management, 10(3), 737-746.
Al-Rahahleh, A. S. (2017). Corporate governance quality, board gender diversity and corporate dividend policy: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 11(2), 86-104.
Amar, A. B., & Chakroun, S. (2018). Do dimensions of corporate social responsibility affect earnings management? Journal of Financial Reporting and Accounting, 16(2), 348-370.
Bear, S., Rahman, N., & Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics, 97(2), 207-221.
Biancone, P., Secinaro, S., & Brescia, V. (2016). The Popular Financial Reporting: Focus on Stakeholders—The first European Experience. 11, 11(115-125).
Campbell, K., & Mínguez-Vera, A. (2008). Gender diversity in the boardroom and firm financial performance. Journal of Business Ethics, 83(3), 435-451.
Chen, G., Firth, M., Gao, D. N., & Rui, O. M. (2006). Ownership structure, corporate governance, and fraud: Evidence from China. Journal of Corporate Finance, 12(3), 424-448.
Enofe, A., Iyafekhe, C., & Eniola, J. (2017). Board ethnicity, gender diversity and earnings management: evidence from quoted firms in Nigeria. International Journal of Economics, Commerce and Management, 6, 78-90.
Gavious, I., Segev, E., & Yosef, R. (2012). Female directors and earnings management in high‐technology firms. Pacific Accounting Review, 24(1), 4-32.
Gras-Gil, E., Manzano, M. P., & Fernández, J. H. (2016). Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain. BRQ Business Research Quarterly, 19(4), 289-299.
Green, C. P., & Homroy, S. (2018). Female directors, board committees and firm performance. European Economic Review, 102, 19-38.
Hashim, F., Ahmed, E. R., & Huey, Y. M. (2019). Board Diversity and Earning Quality: Examining the Role of Internal Audit as a Moderator. Australasian Accounting, Business and Finance Journal, 13(4), 73-91.
Hoechle, D. (2007). Robust standard errors for panel regressions with cross-sectional dependence. The stata journal, 7(3), 281-312.
Hong, Y., & Andersen, M. L. (2011). The relationship between corporate social responsibility and earnings management: An exploratory study. Journal of Business Ethics, 104(4), 461-471.
Ifada, L. M., & Ghozali, I. (2020). Corporate Social Responsibility, Normative Pressure and Firm Value: Evidence from Companies Listed on Indonesia Stock Exchange. Paper presented at the Conference on Complex, Intelligent, and Software Intensive Systems.
Ifada, L. M., & Istiqomah, S. (2020). Peran Corporate Social Responsibility Disclosure Dalam Memediasi Mekanisme Corporate Governance Dan Earning Management Terhadap Corporate Financial Performance. Paper presented at the Conference In Business, Accounting, And Management (CBAM).
Isa, M. A., & Farouk, M. A. (2018). The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria. Iranian Journal of Accounting, Auditing & Finance, 2(1), 115-132.
Jordaan, L. A., De Klerk, M., & de Villiers, C. J. (2018). Corporate social responsibility and earnings management of South African companies. South African Journal of Economic and Management Sciences, 21(1), 1-13.
Lanis, R., Richardson, G., & Taylor, G. (2017). Board of director gender and corporate tax aggressiveness: an empirical analysis. Journal of Business Ethics, 144(3), 577-596.
Liu, H., & Lee, H.-A. (2019). The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies. International Journal of Accounting & Information Management, 27(4), 632-652.
López-González, E., Martinez-Ferrero, J., & García-Meca, E. (2019). Does corporate social responsibility affect earnings management? Evidence from family firms. Revista de Contabilidad-Spanish Accounting Review, 22(2), 233-247.
Mukhtaruddin, M., Relasari, R., Bambang, B. S., Irman, R., & Abu, K. (2014). Earning management, corporate social responsibility disclosures and firm? s value: Empirical study on manufacturing listed on IDX period 2010-2012. Net Journal of Business Management, 2(3), 48-56.
Murhadi, W. R. (2011). Good corporate governance and earning management practices: An Indonesian cases. Jurnal Manajemen, 10(2), 143-155.
Nawaz, M. A., Yousaf, W., Hussain, M. S., & Riaz, M. (2020). Effect of tourism growth on CO2 emissions and economic growth in South Asian countries: A panel GMM approach. Hamdard Islamicus, 43(1), 406-415.
Scholtens, B., & Kang, F. C. (2013). Corporate social responsibility and earnings management: Evidence from Asian economies. Corporate social responsibility and environmental management, 20(2), 95-112.
Shafer, W. E. (2015). Ethical climate, social responsibility, and earnings management. Journal of Business Ethics, 126(1), 43-60.
Sial, M. S., Chunmei, Z., & Khuong, N. V. (2019). Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms? International Journal of Accounting & Information Management, 9(3), 289-312.
Siregar, B. G. (2018). Influence Analysis of Corporate Social Responsibility, Default Risk and Conservatisme on Earning Response Coefficient through Earning Management in Stockholding Manufacturing Company Joined in Indonesia Sharia Stock Index. Journal of Applied Economic Sciences (JAES), 13(57), 729-741.
Sun, J., Liu, G., & Lan, G. (2011). Does female directorship on independent audit committees constrain earnings management? Journal of Business Ethics, 99(3), 369-382.
Swastika, D. L. T. (2013). Corporate governance, firm size, and earning management: Evidence in Indonesia stock exchange. IOSR Journal of Business and Management, 10(4), 77-82.
Tariqa, E., Alshurideh, M., Akourc, I., Al-Hawary, S., & Al, B. (2022). The role of digital marketing, CSR policy and green marketing in brand development. International Journal of Data and Network Science, 6(2), 1-10.
Umer, R., Abbas, N., Hussain, S., & Naveed, N. (2020). The Gender Diversity and Earning Management Practices: Evidence from Pakistan. CITY UNIVERSITY RESEARCH JOURNAL, 10(2), 342-357.
Uyagu, B., & Dabor, A. O. (2017). Earnings Management and Corporate Social Responsibility. Romanian Economic Journal, 20(65), 70-87.
Wahyono, W., Novianto, A. N., & Putri, E. (2019). The Effect of CSR Disclosure, Corporate Governance Mechanism, Auditor Independence, Auditor Quality, and Firm Size on Earning Management. Riset Akuntansi dan Keuangan Indonesia, 4(3), 156-170.
Wicaksana, K., Yuniasih, N., & Handayani, L. (2017). Board diversity and earning management in companies listed in Indonesian stock exchange. International Journal of Scientific and Research Publication, 7(12), 382-386.
Yasser, Q. R., & Al Mamun, A. (2016). The relationship between board leadership structure and earnings management in Asia-Pacific. Accounting Research Journal, 29(4), 413-428.
Aityassine, F., Aldiabat, B., Al-rjoub, S., Aldaihani, F., Al-Shorman, H., & Al-Hawary, S. (2021). The mediating effect of just in time on the relationship between green supply chain management practices and performance in the manufacturing companies. Uncertain Supply Chain Management, 9(4), 1081-1090.
Alhalalmeh, M. I., Almomani, H. M., Altarifi, S., Al- Quran, A. Z., Mohammad, A. A., & Al-Hawary, S. I.. (2020). The nexus between Corporate Social Responsibility and Organizational Performance in Jordan: the mediating role of Organizational Commitment and Organizational Citizenship Behavior. Test Engineering and Management, 83(July), 6391 - 6410.
Alhalalmeh, M., Alkhawaldah, R. A., Mohammad, A., Al-Quran, A., Hijjawi, G., & Al-Hawary, S. (2022). The effect of selected marketing activities and promotions on the consumers buying behavior. Business: Theory and Practice, 23(1), 79-87.
Al-Hawary, S. I., & Al-Khazaleh A, M. (2020). The Mediating Role of Corporate Image on the relationship between Corporate Social Responsibility and Customer Retention. Test Engineering and Management, 83(5l6), 29976-29993.
Allan, A. J. A., Kasim, N. A. B. A., Mustapha, M. B., & Shah, S. B. M. (2018). An overview of jordanian manufacturing sector in light of current regional political situation. International Journal of Economics, Commerce and Management, VI(5), 373-377.
Al-Nawafah, S., Al-Shorman, H., Aityassine, F., Khrisat, F., Hunitie, M., Mohammad, A., & Al-Hawary, S. (2022). The effect of supply chain management through social media on competitiveness of the private hospitals in Jordan. Uncertain Supply Chain Management, 10(3), 737-746.
Al-Rahahleh, A. S. (2017). Corporate governance quality, board gender diversity and corporate dividend policy: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 11(2), 86-104.
Amar, A. B., & Chakroun, S. (2018). Do dimensions of corporate social responsibility affect earnings management? Journal of Financial Reporting and Accounting, 16(2), 348-370.
Bear, S., Rahman, N., & Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics, 97(2), 207-221.
Biancone, P., Secinaro, S., & Brescia, V. (2016). The Popular Financial Reporting: Focus on Stakeholders—The first European Experience. 11, 11(115-125).
Campbell, K., & Mínguez-Vera, A. (2008). Gender diversity in the boardroom and firm financial performance. Journal of Business Ethics, 83(3), 435-451.
Chen, G., Firth, M., Gao, D. N., & Rui, O. M. (2006). Ownership structure, corporate governance, and fraud: Evidence from China. Journal of Corporate Finance, 12(3), 424-448.
Enofe, A., Iyafekhe, C., & Eniola, J. (2017). Board ethnicity, gender diversity and earnings management: evidence from quoted firms in Nigeria. International Journal of Economics, Commerce and Management, 6, 78-90.
Gavious, I., Segev, E., & Yosef, R. (2012). Female directors and earnings management in high‐technology firms. Pacific Accounting Review, 24(1), 4-32.
Gras-Gil, E., Manzano, M. P., & Fernández, J. H. (2016). Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain. BRQ Business Research Quarterly, 19(4), 289-299.
Green, C. P., & Homroy, S. (2018). Female directors, board committees and firm performance. European Economic Review, 102, 19-38.
Hashim, F., Ahmed, E. R., & Huey, Y. M. (2019). Board Diversity and Earning Quality: Examining the Role of Internal Audit as a Moderator. Australasian Accounting, Business and Finance Journal, 13(4), 73-91.
Hoechle, D. (2007). Robust standard errors for panel regressions with cross-sectional dependence. The stata journal, 7(3), 281-312.
Hong, Y., & Andersen, M. L. (2011). The relationship between corporate social responsibility and earnings management: An exploratory study. Journal of Business Ethics, 104(4), 461-471.
Ifada, L. M., & Ghozali, I. (2020). Corporate Social Responsibility, Normative Pressure and Firm Value: Evidence from Companies Listed on Indonesia Stock Exchange. Paper presented at the Conference on Complex, Intelligent, and Software Intensive Systems.
Ifada, L. M., & Istiqomah, S. (2020). Peran Corporate Social Responsibility Disclosure Dalam Memediasi Mekanisme Corporate Governance Dan Earning Management Terhadap Corporate Financial Performance. Paper presented at the Conference In Business, Accounting, And Management (CBAM).
Isa, M. A., & Farouk, M. A. (2018). The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria. Iranian Journal of Accounting, Auditing & Finance, 2(1), 115-132.
Jordaan, L. A., De Klerk, M., & de Villiers, C. J. (2018). Corporate social responsibility and earnings management of South African companies. South African Journal of Economic and Management Sciences, 21(1), 1-13.
Lanis, R., Richardson, G., & Taylor, G. (2017). Board of director gender and corporate tax aggressiveness: an empirical analysis. Journal of Business Ethics, 144(3), 577-596.
Liu, H., & Lee, H.-A. (2019). The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies. International Journal of Accounting & Information Management, 27(4), 632-652.
López-González, E., Martinez-Ferrero, J., & García-Meca, E. (2019). Does corporate social responsibility affect earnings management? Evidence from family firms. Revista de Contabilidad-Spanish Accounting Review, 22(2), 233-247.
Mukhtaruddin, M., Relasari, R., Bambang, B. S., Irman, R., & Abu, K. (2014). Earning management, corporate social responsibility disclosures and firm? s value: Empirical study on manufacturing listed on IDX period 2010-2012. Net Journal of Business Management, 2(3), 48-56.
Murhadi, W. R. (2011). Good corporate governance and earning management practices: An Indonesian cases. Jurnal Manajemen, 10(2), 143-155.
Nawaz, M. A., Yousaf, W., Hussain, M. S., & Riaz, M. (2020). Effect of tourism growth on CO2 emissions and economic growth in South Asian countries: A panel GMM approach. Hamdard Islamicus, 43(1), 406-415.
Scholtens, B., & Kang, F. C. (2013). Corporate social responsibility and earnings management: Evidence from Asian economies. Corporate social responsibility and environmental management, 20(2), 95-112.
Shafer, W. E. (2015). Ethical climate, social responsibility, and earnings management. Journal of Business Ethics, 126(1), 43-60.
Sial, M. S., Chunmei, Z., & Khuong, N. V. (2019). Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms? International Journal of Accounting & Information Management, 9(3), 289-312.
Siregar, B. G. (2018). Influence Analysis of Corporate Social Responsibility, Default Risk and Conservatisme on Earning Response Coefficient through Earning Management in Stockholding Manufacturing Company Joined in Indonesia Sharia Stock Index. Journal of Applied Economic Sciences (JAES), 13(57), 729-741.
Sun, J., Liu, G., & Lan, G. (2011). Does female directorship on independent audit committees constrain earnings management? Journal of Business Ethics, 99(3), 369-382.
Swastika, D. L. T. (2013). Corporate governance, firm size, and earning management: Evidence in Indonesia stock exchange. IOSR Journal of Business and Management, 10(4), 77-82.
Tariqa, E., Alshurideh, M., Akourc, I., Al-Hawary, S., & Al, B. (2022). The role of digital marketing, CSR policy and green marketing in brand development. International Journal of Data and Network Science, 6(2), 1-10.
Umer, R., Abbas, N., Hussain, S., & Naveed, N. (2020). The Gender Diversity and Earning Management Practices: Evidence from Pakistan. CITY UNIVERSITY RESEARCH JOURNAL, 10(2), 342-357.
Uyagu, B., & Dabor, A. O. (2017). Earnings Management and Corporate Social Responsibility. Romanian Economic Journal, 20(65), 70-87.
Wahyono, W., Novianto, A. N., & Putri, E. (2019). The Effect of CSR Disclosure, Corporate Governance Mechanism, Auditor Independence, Auditor Quality, and Firm Size on Earning Management. Riset Akuntansi dan Keuangan Indonesia, 4(3), 156-170.
Wicaksana, K., Yuniasih, N., & Handayani, L. (2017). Board diversity and earning management in companies listed in Indonesian stock exchange. International Journal of Scientific and Research Publication, 7(12), 382-386.
Yasser, Q. R., & Al Mamun, A. (2016). The relationship between board leadership structure and earnings management in Asia-Pacific. Accounting Research Journal, 29(4), 413-428.