Yasar, Alpaslan; Yalçın, Neriman - In: Cogent Business & Management 10 (2023) 3, pp. 1-18
relationship between voluntary scope 3 GHG emissions disclosure and earnings management (EM), proxied by accruals-based earnings …-listed firms over the period 2016-2020, we find a negative but insignificant relationship between voluntary scope 3 GHG emissions … disclosure (scope 3 GHG emissions) is not a determining factor for UK firms to engage in EM. …