Abeysekera, Indra; Li, Feng; Lu, Yingjun - 2023
unpredictable business outlooks. The study randomly selected 100 firms from the 2021 China ESG Top 500 Outstanding Enterprises … had an accrual quality, board size, China, earnings management, ESG, earnings smoothness, female directors, financial … first study to contribute to understanding the financial reporting quality of ESG firms listed in China …