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Impact of ESG reporting on earnings quality: evidence from India and influence of COVID-19
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Category
Articles
Authors
Ketan Mulchandani & Sushma Vishnani
Publisher
Taylor & Francis Group
Publishing Date
01-Nov-2023
volume
Upcoming
Issue
Upcoming
Pages
1-20
- Abstract
The purpose of this study is to explore the impact of ESG reporting on earnings quality. Earnings quality is split into two components: innate earnings quality and discretionary earnings. Results of the study reveal positive association between ESG rating and earnings quality. Also, innate earnings quality is positively associated with ESG. However, discretionary earnings quality is not influenced by ESG. Further, both ESG and earnings quality show improvement in the financial year ending after pandemic hit the market.
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