This research investigates the relationship between sustainability and accounting quality, as well as the direction of this relationship. The analysis focuses on the decline in accounting quality related to earnings management and performance scores derived from the ESG (Environmental, Social, and Governance) assessment frameworks. The final sample includes 126 US companies listed on NASDAQ and NYSE stock exchanges, selected after methodological screening. A detailed and methodological analysis of the accounting and sustainability data of these randomly selected companies from 2018 to 2024 shows a negative relationship using correlation and regression analysis between earnings management and ESG performance for all variables analysed, except for 2023. This negative correlation is statistically significant for each year with a significant correlation, and the R² values indicate that the explanatory power of the models is moderate.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 3. 2-12
DOI: 10.24387/CI.SI.2025.3.1
A cikk megtekinthető:
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