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Muhammad Raihan Alfiansyah

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Conference Open access Aug 2026

THE ROLE OF ESG IN IMPROVING EARNINGS QUALITY: A SYSTEMATIC REVIEW OF FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORTING

Earnings quality is a fundamental element of financial reporting that reflects a company’s earnings information free from opportunistic manipulation. As regulatory pressure and stakeholder demand increase, the Environmental, Social, and Governance (ESG) framework has become a strategic tool that helps shape the integri...

Muhammad Raihan Alfiansyah, Krisnhoe Rachmi Fitrijati · 0 citations

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