ESG initiative and meeting earnings benchmarks: evidence from Malaysia
The objective of this study is to examine the real earnings management (REM) activities of firms that are more likely to manage the profits upward to achieve earnings benchmarks by using last year’s earnings and zero earnings. The study also investigates how environmental, social, and governance (ES...
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| Hoofdauteur: | |
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| Formaat: | Artigo |
| Taal: | Inglês |
| Gepubliceerd in: |
Taylor & Francis Group
2025-12-01
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| Reeks: | Cogent Business & Management |
| Onderwerpen: | |
| Online toegang: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2450298 |
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