Does statutory ESG disclosure stimulate managerial opportunism? Moderating role of board structures and audit committee in an emerging economy
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Publisher
Springer Science and Business Media LLC
Link
https://link.springer.com/content/pdf/10.1057/s41310-025-00306-2.pdf
Reference124 articles.
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2. Abdou, H. A., N. N. Ellelly, A. A. Elamer, K. Hussainey, and H. Yazdifar. 2021. Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks. International Journal of Finance and Economics 264:6281–6311. https://doi.org/10.1002/ijfe.2120.
3. Abdullah, A., S. Yamak, A. Korzhenitskaya, R. Rahimi, and J. McClellan. 2024. Sustainable development: The role of sustainability committees in achieving ESG targets. Business Strategy and the Environment 333:2250–2268. https://doi.org/10.1002/bse.3596.
4. Adams, C. A., and S. Abhayawansa. 2022. Connecting the COVID-19 pandemic, environmental, social and governance ESG investing and calls for ‘harmonisation of sustainability reporting. Critical Perspectives on Accounting 82 : 102309. https://doi.org/10.1016/j.cpa.2021.102309.
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