Environmental, social, and governance scores and earnings management in telecommunication companies : an international perspective
Year of publication: |
2023
|
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Authors: | Acar, Goksel ; Coşkun, Ali |
Published in: |
Financial internet quarterly. - Rzeszów : University of Information Technology and Management, ISSN 2719-3454, ZDB-ID 3121236-0. - Vol. 19.2023, 2, p. 26-35
|
Subject: | discretionary accruals | disclosures | earnings quality | ESG | telecommunication | sustainability | Bilanzpolitik | Accounting policy | Telekommunikation | Telecommunications | Telekommunikationssektor | Telecommunications industry | Corporate Governance | Corporate governance | Rückstellung | Accrual | Unternehmenspublizität | Corporate disclosure |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.2478/fiqf-2023-0010 [DOI] |
Classification: | f62 ; f63 ; G34 - Mergers; Acquisitions; Restructuring; Corporate Governance ; K32 - Environmental, Health, and Safety Law ; L96 - Telecommunications ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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