Corporate environmental disclosure, earnings management and the moderating effect of state ownership in Chinese manufacturing firms

This paper examines the impact of environmental disclosure on earnings management in Chinese listed manufacturing firms over the period 2018-2020 and the moderating effect of state ownership on this relationship.

Bibliographic Details
Main Author: Yong, Mengsu
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2022
Online Access:https://eprints.nottingham.ac.uk/70746/
Description
Summary:This paper examines the impact of environmental disclosure on earnings management in Chinese listed manufacturing firms over the period 2018-2020 and the moderating effect of state ownership on this relationship.