The Effect of ESG and Earnings Quality on the Value Relevance of Earnings and Book Value

The Effect of ESG and Earnings Quality on the Value Relevance of Earnings and Book Value

This paper aims to investigate the value relevance of ESG (environmental, social and governance) and earnings quality of companies listed on the Indonesia Stock Exchange during the period from 2012 to 2022. Furthermore, this study also investigates the value relevance of earnings and book value in t...

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Bibliographic Details
Main Authors: Aulia Fuad Rahman, Nugroho Suryo Bintoro, Ayu Aryista Dewi, Kholilah Kholilah
Format: Article
Language:English
Published: University of Wollongong 2024-02-01
Series:Australasian Accounting, Business and Finance Journal
Subjects:
environmental
social
governance
earnings quality
value relevance
Online Access:https://ro.uow.edu.au/aabfj/vol18/iss2/9/

Internet

https://ro.uow.edu.au/aabfj/vol18/iss2/9/

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