Sustainability reporting and earnings management engagement from an emerging economy perspective
Research Question: To what extent does the disclosure of non-financial information by companies listed on BSE after the adoption of the EU directive lead to a decrease in the use of earnings manipulation techniques? Motivation: In line with the Sustainable Development Goals (SDGs) developed by th...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2023-06-01
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| Series: | Contabilitate şi Informatică de Gestiune |
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| Online Access: | http://online-cig.ase.ro/jcig/art/22_2_7.pdf |