When sustainability speaks louder: the role of ESG in mitigating the impact of manager personality traits on earnings management in credit cooperatives
Purpose: To analyze the moderating effect of ESG practices on the relationship between manager personality traits and earnings management practices in credit cooperatives. Methodology: The study involved 83 credit cooperative managers with data collected through an online survey. Descriptive sta...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2025-07-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://www.periodicos.ufrn.br/ambiente/article/view/40770 |
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