The role of environmental, social, and governance (ESG) in accounting conservatism: Evidence from Brazil
ABSTRACT This study investigates whether there is an association between environmental, social, and corporate governance (ESG) performance and the demand for accounting conservatism in companies listed on the Brazilian Stock Exchange. Recognizing that conservative accounting practices often arise fr...
Zapisane w:
| Główni autorzy: | , , , |
|---|---|
| Format: | Artigo |
| Język: | Inglês |
| Wydane: |
Universidade de São Paulo
2025-09-01
|
| Seria: | Revista Contabilidade & Finanças |
| Hasła przedmiotowe: | |
| Dostęp online: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025000200603&lng=en&tlng=en |
| Etykiety: |
Nie ma etykietki, Dołącz pierwszą etykiete!
|