Earnings management continues to represent a critical challenge because it reduces the credibility of financial reporting and weakens stakeholders' confidence in corporate disclosures. This study investigates the influence of corporate governance quality, carbon risk, corporate social responsibility (CSR), and auditor...
Nurul Rezeqiyah, Arum Ardianingsih· Business, Accounting, and Kn...· 0 citations
Sustainability strategies such as environmental, social, and governance (ESG) disclosure have become a major concern for companies (Rahi et al., 2024). However, in developing countries like Indonesia, companies have not yet optimally implemented ESG. Therefore, ESG disclosure needs to be thoroughly examined in relation...