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...
| Κύριοι συγγραφείς: | , , |
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| Μορφή: | Άρθρο |
| Γλώσσα: | English |
| Έκδοση: |
Elsevier
2024-05-01
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| Σειρά: | Borsa Istanbul Review |
| Θέματα: | |
| Διαθέσιμο Online: | http://www.sciencedirect.com/science/article/pii/S2214845024000425 |