THE RELATIONSHIP BETWEEN SUSTAINABILITY AND EARNINGS MANAGEMENT: A STUDY ON OECD COUNTRIES
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Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
This study aims to investigate the relationship between earnings management and sustainability performance of publicly traded (other than financial companies) companies in OECD countries. We analysed this in two periods, specifically 2000-2009 and 2010-2020 in founding member countries of OECD by using Panel Data Analysis techniques. The increase in sustainability performance data led to a natural break point in the analysis. The findings show that there is a statistically significant relationship between sustainability performance and earnings management with all its sub-components revealing that an increase in sustainability performance leads to a decrease in earnings management.
Açıklama
Anahtar Kelimeler
Sustainability, OECD countries, Earnings management
Kaynak
Muhasebe Bilim Dünyası Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
25
Sayı
MODAVICA Özel Sayısı
