Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/294711 
Erscheinungsjahr: 
2023
Quellenangabe: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 10 [Issue:] 3 [Article No.:] 2275849 [Year:] 2023 [Pages:] 1-18
Verlag: 
Taylor & Francis, Abingdon
Zusammenfassung: 
Climate 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.
Schlagwörter: 
accrual-based earnings management
real earnings management
scope 3 emissions disclosure
UK
voluntary disclosure
voluntary environmental disclosure
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