Số No. 05 (36) (36)-2025 Journal of Finance & Accounting Research - Trang 116

Tóm tắt tiếng Việt:

English Summary:

In the context of increasing global attention for sustainable development, this study investigates the relationship between ESG performance along with its individual pillar (Environment, Social, Governance) and earnings management, with the moderating effects of firm size. Multivariate regressions are conducted on a sample of 596 firm-year observations including listed companies in ASEAN countries from the period from 2019-2023. The results suggest that ESG performance in previous year positively related to real earnings management (REM) in current year. Moreover, among the three pillars of ESG, only governance has a significant positive link with REM and the positive ESG-REM relationship is more pronounced in smaller firms.

Từ khóa: ESG, earnings management, ASEAN.

Số lượt đọc: 25 - Số lượt tải về: 14

DOI Code: https://doi.org/10.71374/jfar.v25.i5.23