Environmental, social and governance performance and earnings management–The moderating role of law code and creditor's rights
R Pathak, RD Gupta - Finance Research Letters, 2022 - Elsevier
This study examines whether environmental, social, and governance (ESG) engagement
affects firms' earnings management (EM) behavior in a multicountry set up. Employing the …
affects firms' earnings management (EM) behavior in a multicountry set up. Employing the …