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Publication Detailed Description
2nd International Scientific Conference of Social Sciences and Technology School of Universidade Europeia: Abstracts
Year (definitive publication)
2024
Language
Portuguese
Country
Portugal
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Abstract
In the context of corporate finance and sustainability research, the relationship between
Earnings Quality (EQ) and Environmental, Social, and Governance (ESG) disclosure has recently
gained popularity. Therefore, this study aims to present a systematic review of the existing findings
on EQ and ESG disclosure relationships, attempting to identify current trends and research gaps.
This article reviewed comprehensively peer-reviewed articles, empirical studies, and theoretical
frameworks to construct an overall understanding of how EQ interacts with the disclosure practices
of ESG by strictly following a set of predefined inclusion and exclusion criteria.
Acknowledgements
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Keywords
ESG reporting,Earnings quality,Corporate social responsibility,Financial transparency,Earnings management,Financial reporting,ESG impact on finance,Corporate accountability
