Sustainability reporting and earnings management engagement from an emerging economy perspective

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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Bibliographic Details
Main Author: Elena Turuianu (Nechita)
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2023-06-01
Series:Contabilitate şi Informatică de Gestiune
Subjects:
sustainability reporting
earnings management
european directive 2014/95/eu
non-financial reporting
sustainable development goals (sdgs)
empirical research
Online Access:http://online-cig.ase.ro/jcig/art/22_2_7.pdf

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