articleCorporate and Business Strategy ReviewFeb 10, 2026HYBRID OA

Top management team characteristics, corporate environmental sustainability, and earnings management strategy: An empirical investigation

Jouf University

Indexed incrossref

Abstract

The proposed study would focus on the relationship between the characteristics of top management teams (TMTs) and the environmental sustainability of companies and their relationship with earnings management (EsM). The primary aim of this study is to reveal how these characteristics have a direct impact on the way business companies handle their profits. The relationship between controlling earnings, saving the environment, and the characteristics of TMTs was examined by using ordinary least squares (OLS). The information used in this study was that of the public companies between 2015 and 2021. The two-stage least squares (2SLS) approach was also employed in this study to ensure that the findings were…

Citation impact

5
total citations
FWCI
153.82
Percentile
100%
References
66
Too recent for citation history.

Authors

6

Topics & keywords

Keywords
  • Ordinary least squares
  • Earnings management
  • Empirical research
  • Regression analysis
  • Sustainability
  • Earnings
  • Empirical evidence
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