The impact of earnings management on perceived quality of earnings: the moderating role of ESG
Purpose – This study aims to examine whether investors perceive earnings management as opportunistic behaviour that impair earnings quality or as an enhancer of earnings informativeness in the context of developing countries. This study also investigates whether the presence of higher ESG activities...
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| Principais autores: | , |
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| Format: | Artigo |
| Sprog: | Inglês |
| Udgivet: |
Emerald Publishing
2025-06-01
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| Serier: | AJAR (Asian Journal of Accounting Research) |
| Fag: | |
| Online adgang: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-06-2024-0255/full/pdf |
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