Effect of Economic, Environmental and Social disclosures on Earnings management among firms listed In East Africa Community. Does Audit committee financial expertise matter?

Economic, Environmental and Social disclosures on Earnings management

Authors

  • Charles Githinji Kabiru Department of Accounting and Finance School of Business and Economics, Moi University, Kenya
  • Dr. Naomi C. Koske Department of Accounting and Finance School of Business and Economics, Moi University, Kenya
  • Dr. Kiyeng Chumo Department of Management Science and Entrepreneurship School of Business and Economics, Moi University, Kenya
Vol. 13 No. 05 (2025)
Economics and Management
May 16, 2025

Downloads

This study examines the impact of corporate sustainability disclosures on earnings management among firms listed in the East African Community (EAC). It also explores whether audit committee financial expertise moderates the relationship between sustainability disclosures and earnings management.