Green density and spillover effects on earnings management

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dc.coverageDOI: 10.1016/j.iref.2025.104080
dc.creatorBenedetti, Hugo
dc.creatorKarim, Mohammad A.
dc.creatorSarkar, Sayan
dc.creatorSpieler, Andrew C.
dc.date2025
dc.date.accessioned2025-11-18T19:44:17Z
dc.date.available2025-11-18T19:44:17Z
dc.description<p>We examine the link between earnings management and the environmental ratings' geographic spillover effect. Additionally, we explore the potential moderating impact of regional cultural traits like religiosity and political leanings. Using a sample of 18,012 firm-year observations, of 2319 publicly traded US firms, from 2010 to 2022, we find a negative relationship between green density and real activity-based earnings management such as abnormal production costs, abnormal discretionary expenses, and a combined measure of real activity-based earning management. These results hold even after including cultural and social standards of a geographic area such as religiosity and political affiliation.</p>eng
dc.identifierhttps://investigadores.uandes.cl/en/publications/fd7ac4a4-1f54-4ea6-aeed-e7af884baf2b
dc.identifier.urihttps://repositorio.uandes.cl/handle/uandes/53313
dc.languageeng
dc.rightsinfo:eu-repo/semantics/openAccess
dc.sourcevol.100 (2025)
dc.subjectEarnings management
dc.subjectEnvironmental rating
dc.subjectGeographic spillover
dc.subjectGreen density
dc.subjectGreen rating
dc.titleGreen density and spillover effects on earnings managementeng
dc.typeArticleeng
dc.typeArtículospa
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