Work

Does ESG rating divergence exacerbate management tone manipulation? − Empirical evidence based on MD&A text

Year: 2025

Type: article

Source: Journal of Business Research

DOI: 10.1016/j.jbusres.2025.115449

Authors: Wenjiao Wang, Ziyuan Sun, Lan Wang

Institution: China University of Mining and Technology

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funders: National Natural Science Foundation of China, Shenzhen Virtual University Park, National Social Science Fund of China, Ministry of Education Key Projects of Philosophy and Social Sciences Research

Awards: G1943922654, G7199205417, G8800316967

OpenAlex ID: W4410314029

FWCI: 65.25

Cites: 84

Cited by: 25

Related to: 10