Do firms practicing integrated reporting engage in less myopic behavior? : international evidence on opportunistic earnings management
Year of publication: |
2022
|
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Authors: | Wu, Yi Ava ; Zhou, Shan |
Published in: |
Corporate governance : an international review. - Oxford : Wiley-Blackwell, ISSN 1467-8683, ZDB-ID 2062255-7. - Vol. 30.2022, 3, p. 290-310
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Subject: | corporate governance | corporate social responsibility (CSR) | earnings management | institutional environment | integrated reporting (IR) | Corporate Social Responsibility | Corporate social responsibility | Corporate Governance | Corporate governance | Bilanzpolitik | Accounting policy | Berichtswesen | Reporting | Unternehmenserfolg | Firm performance |
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