Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective

Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective

Drawing on social norm theory, this study delves into the nexus between real earnings manipulation (REM) and Environmental, Social, and Governance (ESG) disclosure within Egypt's emerging capital market. By analyzing data from the S&P/EGX ESG index (2013–2018) through a two-stage regression...

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Bibliographic Details
Main Authors: Tingli Liu, Aya Abdelbaky, Ahmed A. Elamer, Mohamed Elmahgoub
Format: Article
Language:English
Published: Elsevier 2023-12-01
Series:Heliyon
Subjects:
Real earnings management
ESG sustainability disclosure
Emerging markets
Social norm theory
Online Access:http://www.sciencedirect.com/science/article/pii/S2405844023100405

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