Sawssen Khlifi, Mohamed Ali Boujelbene, Jamel Chouaibi
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The effect of economic, environmental and social sustainability performance on accounting conservatism: the moderating role of good corporate governance
Purpose
This study aims to examine the impact of economic, environmental and social (EES) indicators of sustainability performance on accounting conservatism and the moderating effect of good corporate governance (GCG) on this relationship in European environmental, social and governance (ESG) firms.
Design/methodology/approach
To test the study’s hypotheses, this paper applied linear regressions with panel data from 136 European companies selected from the ESG index between 2015 and 2022.
Findings
The results show a positive effect of economic and environmental sustainability scores on the accounting conservatism level. However, social score has a negative and significant effect on the level of accounting conservatism. The findings also show that GCG accentuates these effects.
Research limitations/implications
The findings have several implications for companies, investors and academic researchers. For companies, EES reporting should be enhanced. For investors, sustainability performance is crucial in decision-making. The results show that exploring the interaction between sustainability performance scores and accounting conservatism is essential for academic researchers.
Originality/value
This paper is motivated by the limited research on EES sustainability scores and accounting conservatism around GCG, hence its pertinence for companies seeking to improve information quality.
期刊介绍:
ACS Applied Electronic Materials is an interdisciplinary journal publishing original research covering all aspects of electronic materials. The journal is devoted to reports of new and original experimental and theoretical research of an applied nature that integrate knowledge in the areas of materials science, engineering, optics, physics, and chemistry into important applications of electronic materials. Sample research topics that span the journal's scope are inorganic, organic, ionic and polymeric materials with properties that include conducting, semiconducting, superconducting, insulating, dielectric, magnetic, optoelectronic, piezoelectric, ferroelectric and thermoelectric.
Indexed/Abstracted:
Web of Science SCIE
Scopus
CAS
INSPEC
Portico