{"title":"Impact of ESG reporting on earnings quality: evidence from India and influence of COVID-19","authors":"Ketan Mulchandani, Kalyani Mulchandani, Sushma Vishnani","doi":"10.1080/17520843.2023.2284457","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to explore the impact of ESG reporting on earnings quality. Earnings quality is split into two components: innate earnings quality and discretionary earnings. Results o...","PeriodicalId":42943,"journal":{"name":"Macroeconomics and Finance in Emerging Market Economies","volume":null,"pages":null},"PeriodicalIF":1.1000,"publicationDate":"2023-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Macroeconomics and Finance in Emerging Market Economies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/17520843.2023.2284457","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"ECONOMICS","Score":null,"Total":0}
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Abstract
The purpose of this study is to explore the impact of ESG reporting on earnings quality. Earnings quality is split into two components: innate earnings quality and discretionary earnings. Results o...
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