Does ESG help reduce the goodwill impairment? : from perspectives of information increment and information manipulation
Year of publication: |
2024
|
---|---|
Authors: | Zhang, Xing ; Li, Yiwen ; Ji, Mingcan ; Wang, Jiabian |
Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 64.2024, Art.-No. 105431, p. 1-9
|
Subject: | ESG | ESG disclosure manipulation | Goodwill impairment | Information increment | Information manipulation | Geschäftswert | Goodwill | Manipulation | Asymmetrische Information | Asymmetric information | Unternehmenspublizität | Corporate disclosure | Informationswert | Information value | Insiderhandel | Insider trading |
-
Informativeness of Discretionary Disclosures of Goodwill Slack
Jenkins, Nicole Thorne, (2016)
-
Article 10 : Unlawful Disclosure of Inside Information
Mosca, Chiara, (2019)
-
Disclosure of Inside Information
Payne, Jennifer, (2019)
- More ...
-
Investor reactions to restatements conditional on disclosure of internal control weaknesses
Li, Yiwen, (2018)
-
Tick Size and Financial Reporting Quality in Small‐Cap Firms : Evidence from a Natural Experiment
AHMED, ANWER S., (2020)
-
Hu, Peicong, (2021)
- More ...