Corporate governance and corporate carbon disclosures: The moderating role of earnings management

This research aims to explore the relationship between corporate governance (CG) and carbon disclosure (CD) and the moderating role of earnings management (EM) in this relationship. The model was built based on legitimacy theory, upper echelons theory, and agency theory. We employed a two‐step gener...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Corporate social-responsibility and environmental management 2024-09, Vol.31 (5), p.4596-4611
Hauptverfasser:	Khuong, Nguyen Vinh, Tai, Vu Tran Trong, Thao, Nguyen Thi Phuong, Tuan, Pham Minh, Dung, Tran Tuan, Khanh, Vo Tuong
Format:	Artikel
Sprache:	eng
Schlagworte:	Agency theory Carbon carbon disclosure Corporate governance Disclosure Earnings management Generalized method of moments Social responsibility
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!