{"title":"ESG报告对盈余质量的影响:来自印度的证据和COVID-19的影响","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":"{\"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}","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}
Impact of ESG reporting on earnings quality: evidence from India and influence of COVID-19
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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