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...
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| 主要な著者: | , , , |
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| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
Universidade de São Paulo
2025-09-01
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| シリーズ: | Revista Contabilidade & Finanças |
| 主題: | |
| オンライン･アクセス: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025000200603&lng=en&tlng=en |
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