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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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Главный автор: Ruba Hamed
Формат: Artigo
Язык:Inglês
Опубликовано: Taylor & Francis Group 2025-12-01
Серии:Cogent Business & Management
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Online-ссылка:https://www.tandfonline.com/doi/10.1080/23311975.2025.2450298
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