Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/35116| Autoria: | Fragoso, J. Pinheiro, C. |
| Editor: | Tawfiq Rkibi |
| Data: | 2024 |
| Título próprio: | Exploring the nexus between earnings quality and ESG disclosure: A systematic literature review |
| Título e volume do livro: | 2nd International Scientific Conference of Social Sciences and Technology School of Universidade Europeia: Abstracts |
| Paginação: | 55 - 56 |
| Título do evento: | Navigating the future of management |
| Referência bibliográfica: | Fragoso, J., & Pinheiro, C. (2024). Exploring the nexus between earnings quality and ESG disclosure: A systematic literature review. In T. Rkibi (Ed.), 2nd International Scientific Conference of Social Sciences and Technology School of Universidade Europeia: Abstracts (pp. 55-56). Universidade Europeia. http://hdl.handle.net/10071/35116 |
| ISBN: | 9789895394395 |
| Palavras-chave: | ESG reporting Earnings quality Responsabilidade social das empresas -- Corporate social responsibility Financial transparency Earnings management Financial reporting ESG impact on finance Corporate accountability |
| Resumo: | In the context of corporate finance and sustainability research, the relationship between Earnings Quality (EQ) and Environmental, Social, and Governance (ESG) disclosure has recently gained popularity. Therefore, this study aims to present a systematic review of the existing findings on EQ and ESG disclosure relationships, attempting to identify current trends and research gaps. This article reviewed comprehensively peer-reviewed articles, empirical studies, and theoretical frameworks to construct an overall understanding of how EQ interacts with the disclosure practices of ESG by strictly following a set of predefined inclusion and exclusion criteria. |
| Arbitragem científica: | yes |
| Acesso: | Acesso Aberto |
| Aparece nas coleções: | BRU-CRI - Comunicações a conferências internacionais |
Ficheiros deste registo:
| Ficheiro | Tamanho | Formato | |
|---|---|---|---|
| conferenceObject_108864.pdf | 397,85 kB | Adobe PDF | Ver/Abrir |
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