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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...
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer Berlin Heidelberg
2022
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| 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 |