Environmental, social and governance (ESG) performance and earnings management: the role of gender diversity
Purpose – This study investigates the impact of ESG performance on earnings management practices in Indonesia and also examines whether gender diversity on the board of commissioners moderates this relationship. Design/methodology/approach – The sample of this study consisted of nonfinancial compani...
| الحاوية / القاعدة: | AJAR (Asian Journal of Accounting Research) |
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| المؤلفون الرئيسيون: | , |
| التنسيق: | مقال |
| اللغة: | الإنجليزية |
| منشور في: |
Emerald Publishing
2025-06-01
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| الموضوعات: | |
| الوصول للمادة أونلاين: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-12-2023-0414/full/pdf |