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

التفاصيل البيبلوغرافية
العنوان: Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies
المؤلفون: Alpaslan Yasar, Neriman Yalçın
المصدر: Cogent Business & Management, Vol 10, Iss 3 (2023)
بيانات النشر: Taylor & Francis Group, 2023.
سنة النشر: 2023
المجموعة: LCC:Business
LCC:Management. Industrial management
مصطلحات موضوعية: voluntary disclosure, scope 3 emissions disclosure, voluntary environmental disclosure, accrual-based earnings management, real earnings management, UK, Business, HF5001-6182, Management. Industrial management, HD28-70
الوصف: 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.
نوع الوثيقة: article
وصف الملف: electronic resource
اللغة: English
تدمد: 23311975
2331-1975
Relation: https://doaj.org/toc/2331-1975
DOI: 10.1080/23311975.2023.2275849
URL الوصول: https://doaj.org/article/7120ac6383734a4d8797776890c0e4dc
رقم الانضمام: edsdoj.7120ac6383734a4d8797776890c0e4dc
قاعدة البيانات: Directory of Open Access Journals
الوصف
تدمد:23311975
DOI:10.1080/23311975.2023.2275849