Velte, Patrick - In: Corporate Social Responsibility and Environmental Management 28 (2021) 1, pp. 42-53
earnings management. This analysis includes panel regressions as empirical-quantitative (archival) research methods and looks …). Environmental (carbon) performance proxies are included as independent variables, and with two earnings quality measures, accrual …-based earnings management (ACC) and real earnings management (REM) as dependent variables. Our findings align with prior research on …