Author roles: Shaheen R: Conceptualization, Data Curation, Methodology, Writing -Original Draft Preparation, Bala H: Formal Analysis, Software, Haruna Abubakar A: Funding Acquisition, Investigation, Resources, Lamba Sahdev S: Writing -Review & Editing, Alhaji Sani A: Validation, Writing -Review & Editing, Khatoon G: Conceptualization, Writing -Review & Editing, Zahid U: Writing -Review & Editing Corporate governance, Corporate social responsibility, Dividend policy, China
green taxation, green innovation, income smoothing, board of directors, earnings management
