ESG Practices and the Relevance of Accounting Information: The Moderating Effect of Corruption Levels in G20 Countries
Objective: this study is based on the assumption that the level of corruption in a country’s context can influence how stakeholders perceive the environmental, social, and governance (ESG) practices disclosed by companies. The objective is to analyze the moderating effect of corruption on the relati...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)
2024-09-01
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| Series: | BAR: Brazilian Administration Review |
| Subjects: | |
| Online Access: | https://bar.anpad.org.br/index.php/bar/article/view/668 |