Do environmentally sensitive companies engage in lesser earnings management behaviour? evidence from Malaysia

• Main Authors: Mohd Sabrun, Ibrahim, Rusnah, Muhamad
• 格式: Article
• 語言: English
• 出版: Taylor & Francis 2023
• 主題: HF5601 Accounting
• 在線閱讀: http://ir.unimas.my/id/eprint/40567/1/Do%20environmentally%20sensitive%20companies.pdf; http://ir.unimas.my/id/eprint/40567/; https://www.tandfonline.com/doi/abs/10.1080/20430795.2022.2150510?journalCode=tsfi20; https://doi.org/10.1080/20430795.2022.2150510

Past studies have examined the influence of environmental information on earnings management practices. However, these studies have reported mixed findings and failed to establish a conclusive conclusion. Therefore, rather than re-examining the relationship between environmental disclosure and earni...