How does ESG constrain corporate earnings management? : evidence from China
Weizheng Sun, Shuning Chen, Yuqing Jiao, Xu Feng
| Year of publication: |
2024
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|---|---|
| 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
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| Subject: | Analyst coverage | Earnings management | ESG | Firm visibility | Managerial overconfidence | Managerial ownership | China | Bilanzpolitik | Accounting policy | Führungskräfte | Managers | Finanzanalyse | Financial analysis | Corporate Social Responsibility | Corporate social responsibility | Nachhaltige Kapitalanlage | Sustainable investment | Unternehmenserfolg | Firm performance | Eigentümerstruktur | Ownership structure | Gewinn | Profit | Gewinnermittlung | Profit determination | Betriebliche Finanzwirtschaft | Managerial finance | Aktiengesellschaft | Listed company | Corporate Governance | Corporate governance |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2024.104983 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014490695