Purpose The purpose of this study is to investigate the moderating effect board gender diversity on relationship between sustainability reporting (SR) and earnings management (EM) in East Africa Community (EAC). Design/methodology/approach analyzed a sample 71 publicly traded companies from 2011 2021. Findings finds that both SR have negative significant EM moderates EM. Practical implications ...

The purpose of this study is to investigate the role capital structure as mediating variable in relationship between corporate governance and company performance. Data for was obtained from financial statements done Indonesia’s non-financial sector. From among companies listed on Indonesia Stock Exchange 2017 2021, 15 were chosen a sample. Findings show that (board independence, board size, aud...