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Does environmental, social, and governance rating affect firms’ real earnings management · Study

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ArticleDoes environmental, social, and governance rating affect firms’ real earnings management

Keping Wu2024

OA

Articlegreen2024

Does environmental, social, and governance rating affect firms’ real earnings management

Keping Wu · Dongmin Kong

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

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

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References

2003Earnings Management through Real Activities Manipulation 2002Audit committee, board of director characteristics, and earnings management 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods 1985AN EMPIRICAL EXAMINATION OF THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY.2010Stakeholder Theory 2018Corporate Social Responsibility and Firm Risk: Theory and Empirical Evidence 2006The role of environmental disclosures as tools of legitimacy: A research note

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Details

Year2024

Typearticle

Published2024-07-08

VenueFinance research letters

ISSN-L1544-6123

Languageen

Citations25

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.frl.2024.105764

openalex_workW4400427639

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