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

被引：2
作者：
Mulchandani, Ketan [1 ]
Mulchandani, Kalyani [2 ]
Vishnani, Sushma [3 ]
机构：
[1] Somaiya Vidyavihar Univ, KJ Somaiya Inst Management, Mumbai, India
[2] NMIMS Univ, Narsee Monjee Inst Management Studies NMIMS, Mukesh Patel Sch Technol Management & Engn, Technol Management Dept, Mumbai, India
[3] Jaipuria Inst Management, Lucknow, India
来源：
MACROECONOMICS AND FINANCE IN EMERGING MARKET ECONOMIES | 2025年 / 18卷 / 01期
关键词：
ESG; sustainability; earnings quality; innate earnings quality; discretionary earnings quality; India; M410; Q560; CORPORATE SOCIAL-RESPONSIBILITY; NONFINANCIAL DISCLOSURE; VOLUNTARY DISCLOSURE; SOUTH-AFRICA; PERFORMANCE; MANAGEMENT; ACCRUALS; OWNERSHIP; POLICY; TESTS;
D O I：
10.1080/17520843.2023.2284457
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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 of the study reveal positive association between ESG rating and earnings quality. Also, innate earnings quality is positively associated with ESG. However, discretionary earnings quality is not influenced by ESG. Further, both ESG and earnings quality show improvement in the financial year ending after pandemic hit the market.
引用
收藏
页码：178 / 197
页数：20
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