ESG Disclosure and Real Earnings Management in High-Polluting Industries: The Moderating Role of Audit Quality
The current research looks at how Environmental, Social and Governance (ESG) disclosure affects real earnings management (REM) and how audit quality (AQ) moderates this relationship. The study sample consists of 292 firm-year observations for the period 2022–2025 from 73 non-financial firms in highly polluting industri...