Are the quantity and quality of sustainability disclosures associated with the innate and discretionary earnings quality?
Year of publication: |
2019
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Authors: | Rezaee, Zabihollah ; Tuo, Ling |
Published in: |
Journal of business ethics : JOBE. - Dordrecht : Springer, ISSN 0167-4544, ZDB-ID 868017-6. - Vol. 155.2019, 3, p. 763-786
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Subject: | Earnings quality | Sustainability disclosure | Unethical and opportunistic earnings management | Sustainability performance | Corporate social responsibility | Corporate Social Responsibility | Bilanzpolitik | Accounting policy | Nachhaltigkeitsbericht | Sustainability reporting | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Gewinn | Profit | Unternehmensethik | Business ethics | Nachhaltigkeit | Sustainability | Gewinnermittlung | Profit determination | Nachhaltige Entwicklung | Sustainable development |
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