Environmental, social and governance (ESG) performance and earnings management: the role of gender diversity

Environmental, social and governance (ESG) performance and earnings management: the role of gender diversity

Purpose – This study investigates the impact of ESG performance on earnings management practices in Indonesia and also examines whether gender diversity on the board of commissioners moderates this relationship. Design/methodology/approach – The sample of this study consisted of nonfinancial compani...

Full description

Saved in:
Bibliographic Details
Main Authors: Vincentia Anindha Primacintya, Indra Wijaya Kusuma
Format: Article
Language:English
Published: Emerald Publishing 2025-06-01
Series:AJAR (Asian Journal of Accounting Research)
Subjects:
Earnings management
SDG 5
ESG
Gender diversity
Female board of commissioners
Online Access:https://www.emerald.com/insight/content/doi/10.1108/AJAR-12-2023-0414/full/pdf
Tags: Add Tag
No Tags, Be the first to tag this record!

Similar Items

Similar Items