Inhibition or inducement : ESG rating changes and earnings management : based on the perspective of external supervision
Xiang Xiao, Ge Ge, Ziqin Yu
| Year of publication: |
2024
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|---|---|
| Authors: | Xiang, Xiao ; Ge, Ge ; Yu, Ziqin |
| Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 64.2024, Art.-No. 105428, p. 1-8
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| Subject: | Analyst attention | Earnings management | ESG rating changes | External supervision | Institutional investor attention | Bilanzpolitik | Accounting policy | Institutioneller Investor | Institutional investor | Anlageverhalten | Behavioural finance | Nachhaltige Kapitalanlage | Sustainable investment | Corporate Social Responsibility | Corporate social responsibility | Finanzanalyse | Financial analysis |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2024.105428 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014531721