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DC Field | Value | Language |
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dc.contributor.author | Liu, T | - |
dc.contributor.author | Abdelbaky, A | - |
dc.contributor.author | Elamer, AA | - |
dc.contributor.author | Elmahgoub, M | - |
dc.date.accessioned | 2023-12-20T16:45:07Z | - |
dc.date.available | 2023-12-20T16:45:07Z | - |
dc.date.issued | 2023-11-27 | - |
dc.identifier | ORCID iD: Ahmed A. Elamer https://orcid.org/0000-0002-9241-9081 | - |
dc.identifier | e22832 | - |
dc.identifier | Electronic | - |
dc.identifier.citation | Liu, T. et al. (2023) 'Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective', Heliyon, 9 (12), e22832, pp. 1 - 18. doi: 10.1016/j.heliyon.2023.e22832 | en_US |
dc.identifier.uri | https://bura.brunel.ac.uk/handle/2438/27897 | - |
dc.description | Data availability statement: Data will be made available on request. | en_US |
dc.description.abstract | Copyright © 2023 The Authors. Drawing on social norm theory, this study delves into the nexus between real earnings manipulation (REM) and Environmental, Social, and Governance (ESG) disclosure within Egypt's emerging capital market. By analyzing data from the S&P/EGX ESG index (2013–2018) through a two-stage regression analysis, we unearth a noteworthy pattern: heightened REM practices correspond with reduced tendencies for ESG sustainability disclosure. Notably, this association is moderated by managerial ownership, which diminishes the negative linkage between REM and ESG transparency. A unique cultural insight emerges, revealing that religiously-aligned firms leverage REM as a risk-mitigation mechanism, leading to curtailed ESG disclosures. Our findings cast a spotlight on a possible managerial tilt towards short-term gains, often overshadowing long-term sustainability imperatives, especially in religiously influenced contexts. As we advance understanding of REM-ESG dynamics in religious emerging markets, our study highlights the pressing need for enhanced sustainability consciousness and accountability in these regions. | en_US |
dc.description.sponsorship | This research was funded by the Ministry of Education Humanities and Social Science Fund Project: Research on Group Management and State-owned Enterprises Innovation under the Background of Mixed Ownership Reform (No.19YJC630129) and National Social Science Foundation of China: Research on the Impact of Cross-level Corporate Social Networks on ambidextrous innovation in the New Era (No. 18BGL090). | en_US |
dc.format.extent | 1 - 18 | - |
dc.language | English | - |
dc.language.iso | en_US | en_US |
dc.publisher | Elsevier | en_US |
dc.rights | Copyright © 2023 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0/). | - |
dc.rights.uri | https://creativecommons.org/licenses/by-nc-nd/4.0/ | - |
dc.subject | real earnings management | en_US |
dc.subject | ESG sustainability disclosure | en_US |
dc.subject | emerging markets | en_US |
dc.subject | social norm theory | en_US |
dc.title | Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective | en_US |
dc.type | Article | en_US |
dc.identifier.doi | https://doi.org/10.1016/j.heliyon.2023.e22832 | - |
dc.relation.isPartOf | Heliyon | - |
pubs.issue | 12 | - |
pubs.publication-status | Published | - |
pubs.volume | 9 | - |
dc.identifier.eissn | 2405-8440 | - |
dc.rights.holder | The Authors | - |
Appears in Collections: | Brunel Business School Research Papers |
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FullText.pdf | Copyright © 2023 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0/). | 432.21 kB | Adobe PDF | View/Open |
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