Title: The market reaction to unexpected earnings via discretionary accruals and sustainability reporting
Abstract: We investigate the impact of earnings management on the sustainability reporting and branding position among listed companies in the UK. We pay particular attention to the roles of discretionary accruals and find that they are negatively related to future stock returns.
Publication Year: 2021
Publication Date: 2021-01-04
Language: en
Type: book-chapter
Indexed In: ['crossref']
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