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Carbon risk, accounting conservatism and the moderating role of financial materiality adoption: international evidence

Year: 2026

Type: article

Source: Journal of financial reporting & accounting

DOI: 10.1108/jfra-03-2026-0195

Authors: Yesmine Khlif, Jamel Chouaibi

Institutions: University of Sfax, Faculty of Economics and Management of Sfax

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W7225657835

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Cites: 42

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