Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies

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dc.authoridYASAR, Alpaslan/0000-0002-7960-9665
dc.authoridYALCIN, NERIMAN/0000-0002-2196-4779
dc.contributor.authorYasar, Alpaslan
dc.contributor.authorYalcin, Neriman
dc.date.accessioned2025-01-06T17:44:49Z
dc.date.available2025-01-06T17:44:49Z
dc.date.issued2023
dc.description.abstractClimate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions disclosure and earnings management (EM), proxied by accruals-based earnings management (AEM) and real earnings management (REM). Based on a sample of 2,100 firm-year observations for 420 non-financial UK-listed firms over the period 2016-2020, we find a negative but insignificant relationship between voluntary scope 3 GHG emissions disclosure and EM. Our results are robust to alternative sensitivity tests. Our findings imply that voluntary environmental disclosure (scope 3 GHG emissions) is not a determining factor for UK firms to engage in EM.
dc.description.sponsorshipThe authors thank the editors and anonymous reviewers for their valuable comments.
dc.description.sponsorshipThe authors thank the editors and anonymous reviewers for their valuable comments.
dc.identifier.doi10.1080/23311975.2023.2275849
dc.identifier.issn2331-1975
dc.identifier.issue3
dc.identifier.scopus2-s2.0-85175801303
dc.identifier.scopusqualityQ2
dc.identifier.urihttps://doi.org/10.1080/23311975.2023.2275849
dc.identifier.urihttps://hdl.handle.net/20.500.14669/3185
dc.identifier.volume10
dc.identifier.wosWOS:001092506100001
dc.identifier.wosqualityQ2
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.language.isoen
dc.publisherTaylor & Francis As
dc.relation.ispartofCogent Business & Management
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241211
dc.subjectvoluntary disclosure
dc.subjectscope 3 emissions disclosure
dc.subjectvoluntary environmental disclosure
dc.subjectaccrual-based earnings management
dc.subjectreal earnings management
dc.subjectUK
dc.titleVoluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies
dc.typeArticle

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