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dc.contributor.authorGerged, Ali M.en
dc.contributor.authorAl-Haddad, Lara M.en
dc.contributor.authorAl-Hajri, Meshari O.en
dc.date.accessioned2019-01-15T12:03:13Z
dc.date.available2019-01-15T12:03:13Z
dc.date.issued2018-12-21
dc.identifier.citationGerged A., Al-Haddad L. and Al-Hajri M. (2019) Is earnings management associated with corporate environmental disclosure? Evidence from Kuwaiti listed firms. Accounting Research Journal,en
dc.identifier.issn1030-9616
dc.identifier.urihttp://hdl.handle.net/2086/17436
dc.descriptionThe file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.en
dc.description.abstractPurpose: This study investigates the association between corporate environmental disclosure (CED) and earnings management (EM) in a Gulf Cooperation Council (GCC) emerging market, namely Kuwait. Design/methodology/approach: Using panel data from firms listed on the Kuwaiti stock exchange from 2010 to 2014, this paper applies a fixed-effects model to examine the CED-EM nexus. This analysis was supplemented with estimating a two-stage least squares (2SLS) model and a generalised method of moment (GMM) model to address any concerns regarding endogeneity problems. Findings: The results are suggestive of a significant and negative relationship between CED and EM in Kuwait. This implies that the environmentally responsible managers are less likely to be engaged in EM practices in Kuwait. Research limitations/implications: The theoretical implication of the results of this study is that managers in Kuwait seem to employ CED as a method to decrease the possibility of any formal or informal actions that could be imposed upon their activities. Originality/value: So far, a limited number of studies focused on examining the CED-EM nexus internationally. Furthermore, research carried out to examine the CED-EM link within a GCC market is virtually non-existent. This study, therefore, presents the first empirical analysis of this relationship in Kuwait. Also, this research is of a significant value stemming from the environmental challenges that are facing Kuwait as an oil-reliant economy coupled together with the crucial economic development in Kuwait and its critical contribution to the GCC economy.en
dc.language.isoenen
dc.publisherEmeralden
dc.subjectCorporate Environmental Disclosure (CED)en
dc.subjectEarnings Management (EM)en
dc.subjectGulf Cooperation Council (GCC)en
dc.subjectKuwaiten
dc.subjectPanel Dataen
dc.titleIs earnings management associated with corporate environmental disclosure? Evidence from Kuwaiti listed firmsen
dc.typeArticleen
dc.identifier.doihttps://doi.org/10.1108/ARJ-05-2018-0082
dc.peerreviewedYesen
dc.funderN/Aen
dc.projectidN/Aen
dc.cclicenceCC-BY-NCen
dc.date.acceptance21-12-2018en


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