Corporate environmental, social, and governance activities and financial reporting quality: An international investigation

This paper examines the impact of firms' environmental, social, and governance (ESG) activities on financial reporting quality (FRQ). The study uses 45,877 firm-year observations from 65 countries between 2003 and 2021. In the research model, firm characteristics and macroeconomic and instituti...

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Bibliographic Details
Main Authors: Gökhan Özer, Nagihan Aktaş, İlhan Çam
Format: Article
Language:English
Published: Elsevier 2024-05-01
Series:Borsa Istanbul Review
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S2214845024000425