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Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks

Environmental, social, and governance (ESG) performance has attracted debates of regulatory bodies and the academic community. Previous studies highlighted the relationship between corporate social responsibility (CSR) disclosure index and earnings management (EM) for non-financial firms. In this pa...

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Detalles Bibliográficos
Autores principales: Kolsi, Mohamed Chakib, Al-Hiyari, Ahmad, Hussainey, Khaled
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer Berlin Heidelberg 2022
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9579568/
https://www.ncbi.nlm.nih.gov/pubmed/36255584
http://dx.doi.org/10.1007/s11356-022-23616-2