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ESG regulation and financial reporting quality: Friends or foes? · Study

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ArticleESG regulation and financial reporting quality: Friends or foes?

Dalit Gafni2024

OA

Articlegreen2024

ESG regulation and financial reporting quality: Friends or foes?

Dalit Gafni · Rimona Palas · Ido Baum · Dov Solomon

53 citations·0/0 files stored·Finance research letters

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

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References

1991Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 2022Aggregate Confusion: The Divergence of ESG Ratings 2017ESG performance and firm value: The moderating role of disclosure 2021Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings 2019The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review 2015Voluntary environmental disclosure quality and firm value: Further evidence

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2025ESG‐Firm Performance Nexus: Evidence From an Emerging Economy

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Details

Year2024

Typearticle

Published2024-01-21

VenueFinance research letters

ISSN-L1544-6123

Languageen

Citations53

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

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doi10.1016/j.frl.2024.105017

openalex_workW4391070533

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