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[期刊论文]

Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective

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Author:

Liu, Tingli (Liu, Tingli.) (Scholars:刘亭立) | Abdelbaky, Aya (Abdelbaky, Aya.) | Elamer, Ahmed A. (Elamer, Ahmed A..) | Unfold

Indexed by:

Scopus SCIE

Abstract:

Drawing on social norm theory, this study delves into the nexus between real earnings manipulation (REM) and Environmental, Social, and Governance (ESG) disclosure within Egypt's emerging capital market. By analyzing data from the S&P/EGX ESG index (2013-2018) through a two-stage regression analysis, we unearth a noteworthy pattern: heightened REM practices correspond with reduced tendencies for ESG sustainability disclosure. Notably, this association is moderated by managerial ownership, which diminishes the negative linkage between REM and ESG transparency. A unique cultural insight emerges, revealing that religiously-aligned firms leverage REM as a risk-mitigation mechanism, leading to curtailed ESG disclosures. Our findings cast a spotlight on a possible managerial tilt towards short-term gains, often overshadowing longterm sustainability imperatives, especially in religiously influenced contexts. As we advance understanding of REM-ESG dynamics in religious emerging markets, our study highlights the pressing need for enhanced sustainability consciousness and accountability in these regions.

Keyword:

ESG sustainability disclosure Emerging markets Real earnings management Social norm theory

Author Community:

  • [ 1 ] [Liu, Tingli]Beijing Univ Technol, Sch Econ & Management, Beijing 100022, Peoples R China
  • [ 2 ] [Abdelbaky, Aya]Beijing Univ Technol, Sch Econ & Management, Beijing 100022, Peoples R China
  • [ 3 ] [Abdelbaky, Aya]Damietta Univ, Fac Commerce, Dept Accounting, Dumyat 22052, Egypt
  • [ 4 ] [Elamer, Ahmed A.]Brunel Univ London, Brunel Business Sch, Uxbridge UB8 3PH, England
  • [ 5 ] [Elmahgoub, Mohamed]Univ Southampton, Southampton Business Sch, Univ Rd, Southampton SO17 1BJ, England
  • [ 6 ] [Elamer, Ahmed A.]Gulf Univ Sci & Technol GUST, Coll Business Adm, West Mishref, Kuwait
  • [ 7 ] [Elmahgoub, Mohamed]Mansoura Univ, Fac Commerce, Dept Accounting, Mansoura, Egypt

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Source :

HELIYON

Year: 2023

Issue: 12

Volume: 9

4 . 0 0 0

JCR@2022

Cited Count:

WoS CC Cited Count:

SCOPUS Cited Count: 19

30 Days PV: 7

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