Illuminating Risk or Building Credibility: The Role of Sustainability Committees in Reshaping the ESG–Cash Flow Relationship in China
Author(s): Norman Mohd Saleh , Xu Haonan
Affiliation:
Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Malaysia
Keywords: ESG Disclosure, Cash Flow Volatility, Sustainability Committee, Stakeholder Theory, Legitimacy Theory
Received: July 11, 2026 | Accepted: September 30, 2026
Type of Paper: Empirical | Vol. 11(2) Page: 75 – 106
Reference
to this paper should be referred to as follows: Saleh, NM, Haonan, X. (2026). Illuminating Risk or Building Credibility: The Role of Sustainability Committees in Reshaping the ESG–Cash Flow Relationship in China, Acc. Fin. Review, 11(2), 75 – 106. https://doi.org/10.35609/afr.2026.11.2(1)
Do Sustainability and Gender Diversity Constrain Earnings Management? Empirical Evidence from ASEAN
Author(s): Frisky Jeremy Kasingku , Abby Ashraff Bin Saprudin , Boon Heng The
Affiliation:
Faculty of Management, Multimedia University, Cyberjaya, Malaysia
Faculty of Economics and Business, Universitas Klabat, Indonesia
Keywords: ASEAN, critical mass of women on board, ESG disclosure score, ESG pillar disclosure, earnings management
Received: July 14, 2026 | Accepted: September 30, 2026
Type of Paper: Empirical | Vol. 11(2) Page: 107 – 122
Reference
to this paper should be referred to as follows: Kasingku, F.J, Saprudin, A.A.B, The, B.H. (2026). Do Sustainability and Gender Diversity Constrain Earnings Management? Empirical Evidence from ASEAN, Acc. Fin. Review, 11(2), 107 – 122. https://doi.org/10.35609/afr.2026.11.2(2)
