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dataset for the data repository (08 04 23).xlsx (38.65 kB)

Financial reporting quality of ESG firms listed in China

dataset

posted on 2023-04-08, 05:54 authored by Indra AbeysekeraIndra Abeysekera, Mengqian Wu

Dataset relates to the journal paper titled: Financial reporting quality of ESG firms listed in China. Insights into determinants. Published in PLoS ONE.

Funding

The study was funded by Charles Darwin University Destination Australia Scholarship provided by Destination Australia – an Australia Government initiative.

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Keywords

accrual quality board size China earnings management ESG earnings smoothness female directors financial reporting quality firm-specific risk governance financial distress financial health firm age independent directors predictability persistence

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CC BY 4.0

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