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Impact of ESG reporting on earnings quality: evidence from India and influence of COVID-19
Macroeconomics and Finance in Emerging Market Economies Pub Date : 2023-11-28 , DOI: 10.1080/17520843.2023.2284457
Ketan Mulchandani 1 , Kalyani Mulchandani 2 , Sushma Vishnani 3
Affiliation  

The purpose of this study is to explore the impact of ESG reporting on earnings quality. Earnings quality is split into two components: innate earnings quality and discretionary earnings. Results o...

中文翻译:

ESG 报告对盈利质量的影响:来自印度的证据以及 COVID-19 的影响

本研究的目的是探讨ESG报告对盈利质量的影响。盈利质量分为两个部分:固有盈利质量和可自由支配盈利。结果...
更新日期:2023-11-28
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