Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?
Voluntary disclosures of sustainability information have recently received considerable attention by investors, regulators, and public companies in improving reliability and integrity of corporate reporting. We examine the association between the quantity and quality of sustainability disclosures an...
| Authors: | ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2019
|
| In: |
Journal of business ethics
Year: 2019, Volume: 155, Issue: 3, Pages: 763-786 |
| Further subjects: | B
Corporate social responsibility
B Sustainability disclosure B Unethical and opportunistic earnings management B earnings quality B Sustainability performance |
| Online Access: |
Volltext (lizenzpflichtig) |
