CSR practices and earnings management: the mediating effect of accounting conservatism and the moderating effect of corporate governance: evidence from Finnish companies

Alqatan, A. and Hichri, A.2025-07-03https://r-gate.arabou.edu.kw//handle/123456789/188CSR practices and earnings management: the mediating effect of accounting conservatism and the moderating effect of corporate governance: evidence from Finnish companiesCompetitiveness ReviewArticle