How does ESG constrain corporate earnings management? : evidence from China
Year of publication: |
2024
|
---|---|
Authors: | Sun, Weizheng ; Chen, Shuning ; Jiao, Yuqing ; Feng, Xu |
Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 61.2024, Art.-No. 104983, p. 1-13
|
Subject: | Analyst coverage | Earnings management | ESG | Firm visibility | Managerial overconfidence | Managerial ownership | Bilanzpolitik | Accounting policy | China | Führungskräfte | Managers | Gewinn | Profit | Finanzanalyse | Financial analysis | Corporate Governance | Corporate governance | Eigentümerstruktur | Ownership structure | Management | Unternehmenserfolg | Firm performance |
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