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This study investigates how sustainability reporting disclosure relates to earnings management and whether this relationship changes depending on board gender diversity and the effectiveness of the risk committee. Using 590 firm-year observations drawn from Jordanian listed companies, the study estimates the main relat...
Achieving corporate sustainability performance (CSP) has become a strategic priority for resource‐intensive industries facing increasing environmental and stakeholder pressures. However, limited evidence exists on how green technology adoption (GTA), digital transformation adoption (DTA), and sustainability leadershi...
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