ESG Practices and the Relevance of Accounting Information: The Moderating Effect of Corruption Levels in G20 Countries

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...

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Bibliographic Details
Main Authors: Inaê de Sousa Barbosa, Jonathas Coelho Queiroz da Silva, Roberto Carlos Klann, Denise Mendes da Silva
Format: Article
Language:English
Published: Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) 2024-09-01
Series:BAR: Brazilian Administration Review
Subjects:
relevance of accounting information
esg
corruption
g20
Online Access:https://bar.anpad.org.br/index.php/bar/article/view/668
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