The mediating role of real earnings management in the relationship between CSR practices and cost of equity : evidence from European ESG data
Yamina Chouaibi and Ghazi Zouari
| Year of publication: |
2024
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|---|---|
| Authors: | Chouaibi, Yamina ; Zouari, Ghazi |
| Published in: |
EuroMed journal of business. - Bingley : Emerald, ISSN 1758-888X, ZDB-ID 2455829-1. - Vol. 19.2024, 2, p. 314-337
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| Subject: | CSR practices | Real earnings management | Cost of equity | Environmental | social and governance (ESG) | Mediator | Corporate Social Responsibility | Corporate social responsibility | Bilanzpolitik | Accounting policy | Kapitalkosten | Cost of capital | Corporate Governance | Corporate governance | Europa | Europe | EU-Staaten | EU countries | Nachhaltige Kapitalanlage | Sustainable investment |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/EMJB-12-2021-0183 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014557603