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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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Главные авторы: Rahayu Lestari, Dewi Refianingrum Muthmainnah
Формат: Artigo
Язык:Inglês
Опубликовано: Emerald Publishing 2025-06-01
Серии:AJAR (Asian Journal of Accounting Research)
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Online-ссылка:https://www.emerald.com/insight/content/doi/10.1108/AJAR-06-2024-0255/full/pdf
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