Impact of ESG reporting on earnings quality: evidence from India and influence of COVID-19

IF 1.1 Q3 ECONOMICS

Macroeconomics and Finance in Emerging Market Economies Pub Date : 2023-11-28 DOI:10.1080/17520843.2023.2284457

Ketan Mulchandani, Kalyani Mulchandani, Sushma Vishnani

引用次数: 0

Abstract

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...

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ESG报告对盈余质量的影响:来自印度的证据和COVID-19的影响

本研究的目的是探讨ESG报告对盈余质量的影响。盈余质量分为两部分:先天盈余质量和可自由支配盈余。结果阿…

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Macroeconomics and Finance in Emerging Market Economies ECONOMICS-

CiteScore

2.40

自引率

7.70%

发文量