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The moderating role of CSR in the relationship between earnings management and cost of equity : evidence from European ESG data
Chouaibi, Yamina; Zouari-Hadiji, Rim; Khlifi, Sawssen - In: Asian review of accounting 32 (2024) 5, pp. 693-708
Persistent link: https://www.econbiz.de/10015197262
Cover Image
The moderating role of CSR in the relationship between earnings management and cost of equity: evidence from European ESG data
Chouaibi, Yamina; Zouari-Hadiji, Rim; Khlifi, Sawssen - In: Asian Review of Accounting 32 (2023) 5, pp. 693-708
Purpose The present work aimed to identify the impact of accrual-based earnings management on the cost of equity (KE) through corporate social responsibility (CSR) as a moderating variable on European Environmental, Social, and Governance (ESG) companies. Design/methodology/approach The authors...
Persistent link: https://www.econbiz.de/10015341019