Sustainability and reporting quality in emerging markets: ESG performance, growth opportunities, and the moderating role of innovation
Despite increasing research on environmental, social, and governance (ESG) performance and financial reporting quality, the moderating role of innovation in ESG–earnings management linkages remains underexplored, particularly in emerging markets like China (Shen et al., 2023; Del Gesso & Lodhi, 2025). This study addres...