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...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Elsevier
2024-05-01
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Series: | Borsa Istanbul Review |
Subjects: | |
Online Access: | http://www.sciencedirect.com/science/article/pii/S2214845024000425 |