Do firms practicing integrated reporting engage in less myopic behavior? : international evidence on opportunistic earnings management
Yi (Ava) Wu, Shan Zhou
| Year of publication: |
2022
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|---|---|
| Authors: | Wu, Yi Ava ; Zhou, Shan |
| Published in: |
Corporate governance : an international review. - Oxford : Wiley-Blackwell, ISSN 1467-8683, ZDB-ID 2062255-7. - Vol. 30.2022, 3, p. 290-310
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| Subject: | corporate governance | corporate social responsibility (CSR) | earnings management | institutional environment | integrated reporting (IR) | Corporate Social Responsibility | Corporate social responsibility | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Berichtswesen | Reporting | Unternehmenserfolg | Firm performance | Nachhaltigkeitsbericht | Sustainability reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/corg.12401 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013185409