{"id":"https://openalex.org/W4390032015","doi":"https://doi.org/10.14453/aabfj.v18i1.12","title":"The Link Between ESG Performance and Earnings Quality","display_name":"The Link Between ESG Performance and Earnings Quality","publication_year":2023,"publication_date":"2023-12-21","ids":{"openalex":"https://openalex.org/W4390032015","doi":"https://doi.org/10.14453/aabfj.v18i1.12"},"language":"en","primary_location":{"id":"doi:10.14453/aabfj.v18i1.12","doi":"https://doi.org/10.14453/aabfj.v18i1.12","is_oa":true,"landing_page_url":"https://doi.org/10.14453/aabfj.v18i1.12","pdf_url":null,"source":{"id":"https://openalex.org/S2765036513","display_name":"Australasian Accounting Business and Finance Journal","issn_l":"1834-2000","issn":["1834-2000","1834-2019"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310317968","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/P4310317968"],"host_organization_lineage_names":["University of Wollongong"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australasian Business, Accounting and Finance Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.14453/aabfj.v18i1.12","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022374701","display_name":"Valentina Tohang","orcid":"https://orcid.org/0000-0001-6612-8056","observed_orcids":["https://orcid.org/0000-0001-6612-8056"]},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]},{"id":"https://openalex.org/I29617571","display_name":"University of Indonesia","ror":"https://ror.org/0116zj450","country_code":"ID","type":"education","lineage":["https://openalex.org/I29617571"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Valentina Tohang","raw_affiliation_strings":["Universitas Indonesia, Faculty of Economics and Business, Beji, Depok, Jawa Barat 16424 Indonesia","Bina Nusantara University, Jakarta Barat, Jakarta 11480 Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Indonesia, Faculty of Economics and Business, Beji, Depok, Jawa Barat 16424 Indonesia","institution_ids":["https://openalex.org/I29617571"]},{"raw_affiliation_string":"Bina Nusantara University, Jakarta Barat, Jakarta 11480 Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5058590044","display_name":"Yanthi Hutagaol","orcid":"https://orcid.org/0000-0001-5049-6970","observed_orcids":["https://orcid.org/0000-0001-5049-6970"]},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yanthi Hutagaol-Martowidjojo","raw_affiliation_strings":["Bina Nusantara University, Jakarta Barat, Jakarta 11480 Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bina Nusantara University, Jakarta Barat, Jakarta 11480 Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5047042844","display_name":"Kashan Pirzada","orcid":"https://orcid.org/0000-0003-1186-0631","observed_orcids":["https://orcid.org/0000-0003-1186-0631"]},"institutions":[{"id":"https://openalex.org/I12870472","display_name":"Birmingham City University","ror":"https://ror.org/00t67pt25","country_code":"GB","type":"education","lineage":["https://openalex.org/I12870472"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Kashan Pirzada","raw_affiliation_strings":["3Birmingham City Business School, Birmingham City University, Curzon Building Cardigan Street City Centre, Campus Birmingham B47BD","Birmingham City Business School, Birmingham City University, Curzon Building Cardigan Street City Centre, Campus Birmingham B47BD"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"3Birmingham City Business School, Birmingham City University, Curzon Building Cardigan Street City Centre, Campus Birmingham B47BD","institution_ids":["https://openalex.org/I12870472"]},{"raw_affiliation_string":"Birmingham City Business School, Birmingham City University, Curzon Building Cardigan Street City Centre, Campus Birmingham B47BD","institution_ids":["https://openalex.org/I12870472"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":14.4851,"has_fulltext":true,"cited_by_count":44,"citation_normalized_percentile":{"value":0.99217634,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":100},"biblio":{"volume":"18","issue":"1","first_page":"187","last_page":"204"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9672999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9672999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.01759999990463257,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.009700000286102295,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/esg-performance","display_name":"ESG performance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.9990000128746033},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.8560000061988831},{"id":"https://openalex.org/keywords/greenwashing","display_name":"greenwashing","score":0.8230000138282776},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.7580000162124634},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.7020000219345093},{"id":"https://openalex.org/keywords/industrial-risk","display_name":"industrial risk","score":0.5699999928474426},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.8220000267028809}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.6478003859519958},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6460537910461426},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6143754720687866},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6041186451911926},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.5397502183914185},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4585227370262146},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.44982287287712097},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.43330317735671997},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.4302974343299866},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.43011370301246643},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.41379982233047485},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2708089351654053},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.21484887599945068},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.19458577036857605},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.08072078227996826},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.14453/aabfj.v18i1.12","doi":"https://doi.org/10.14453/aabfj.v18i1.12","is_oa":true,"landing_page_url":"https://doi.org/10.14453/aabfj.v18i1.12","pdf_url":null,"source":{"id":"https://openalex.org/S2765036513","display_name":"Australasian Accounting Business and Finance Journal","issn_l":"1834-2000","issn":["1834-2000","1834-2019"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310317968","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/P4310317968"],"host_organization_lineage_names":["University of Wollongong"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australasian Business, Accounting and Finance Journal","raw_type":"journal-article"},{"id":"pmh:oai:www.open-access.bcu.ac.uk:15181","doi":null,"is_oa":true,"landing_page_url":"https://www.open-access.bcu.ac.uk/15181/1/The%20Link%20Between%20ESG%20Performance%20and%20Earnings%20Quality-KP.pdf","pdf_url":"https://www.open-access.bcu.ac.uk/15181/1/The%20Link%20Between%20ESG%20Performance%20and%20Earnings%20Quality-KP.pdf","source":{"id":"https://openalex.org/S4306402654","display_name":"BCU Open Access Repository (Birmingham City University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I12870472","host_organization_name":"Birmingham City University","host_organization_lineage":["https://openalex.org/I12870472"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"pmh:oai:ro.uow.edu.au:aabfj-2363","doi":null,"is_oa":false,"landing_page_url":"https://ro.uow.edu.au/aabfj/vol18/iss1/12","pdf_url":null,"source":{"id":"https://openalex.org/S4306400510","display_name":"Research Online (University of Wollongong)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I204824540","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/I204824540"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Australasian Accounting, Business and Finance Journal","raw_type":"text"}],"best_oa_location":{"id":"doi:10.14453/aabfj.v18i1.12","doi":"https://doi.org/10.14453/aabfj.v18i1.12","is_oa":true,"landing_page_url":"https://doi.org/10.14453/aabfj.v18i1.12","pdf_url":null,"source":{"id":"https://openalex.org/S2765036513","display_name":"Australasian Accounting Business and Finance Journal","issn_l":"1834-2000","issn":["1834-2000","1834-2019"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310317968","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/P4310317968"],"host_organization_lineage_names":["University of Wollongong"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australasian Business, Accounting and Finance Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4390032015.pdf","grobid_xml":"https://content.openalex.org/works/W4390032015.grobid-xml"},"referenced_works_count":59,"referenced_works":["https://openalex.org/W1462348537","https://openalex.org/W1506546934","https://openalex.org/W1951112839","https://openalex.org/W1992383387","https://openalex.org/W2005525451","https://openalex.org/W2007202936","https://openalex.org/W2014883942","https://openalex.org/W2024960229","https://openalex.org/W2027301603","https://openalex.org/W2028958096","https://openalex.org/W2028982188","https://openalex.org/W2040478843","https://openalex.org/W2042060819","https://openalex.org/W2076035820","https://openalex.org/W2081295498","https://openalex.org/W2128614305","https://openalex.org/W2137317336","https://openalex.org/W2147363709","https://openalex.org/W2156600993","https://openalex.org/W2157556102","https://openalex.org/W2158258806","https://openalex.org/W2169018636","https://openalex.org/W2175936541","https://openalex.org/W2176195673","https://openalex.org/W2177756622","https://openalex.org/W2211074832","https://openalex.org/W2322872268","https://openalex.org/W2470218976","https://openalex.org/W2538417479","https://openalex.org/W2560200725","https://openalex.org/W2594443529","https://openalex.org/W2607408460","https://openalex.org/W2730484334","https://openalex.org/W2755509118","https://openalex.org/W2907716097","https://openalex.org/W2940570705","https://openalex.org/W2945142632","https://openalex.org/W2950039539","https://openalex.org/W2954421714","https://openalex.org/W2958085222","https://openalex.org/W3003405602","https://openalex.org/W3003930628","https://openalex.org/W3010498340","https://openalex.org/W3035976252","https://openalex.org/W3121587958","https://openalex.org/W3122547505","https://openalex.org/W3124321936","https://openalex.org/W3125629679","https://openalex.org/W3127904606","https://openalex.org/W3128871793","https://openalex.org/W3135208644","https://openalex.org/W3161240841","https://openalex.org/W3198120578","https://openalex.org/W3200591790","https://openalex.org/W4210554246","https://openalex.org/W4210606654","https://openalex.org/W4211243947","https://openalex.org/W4234621035","https://openalex.org/W4382468553"],"related_works":["https://openalex.org/W7214533369","https://openalex.org/W7169167857","https://openalex.org/W4405723536","https://openalex.org/W4411370967","https://openalex.org/W4389090020","https://openalex.org/W4412833966","https://openalex.org/W7202299021","https://openalex.org/W7202099464","https://openalex.org/W4417162463","https://openalex.org/W7165823967"],"abstract_inverted_index":{"The":[0],"field":[1],"of":[2,71,79,88,95,103,108,177,205],"study":[3,126],"pertaining":[4],"to":[5,52,67,140,150,185],"environmental,":[6,40],"social,":[7,41],"and":[8,28,39,42,86,97,137,162,202],"governance":[9,43],"(ESG)":[10,44],"concerns":[11],"has":[12,33],"gained":[13],"significant":[14],"interest":[15],"in":[16,166],"recent":[17],"years,":[18],"primarily":[19],"driven":[20],"by":[21,55,75,116,154,158,198],"increasing":[22],"worldwide":[23],"concern":[24],"about":[25],"climate":[26],"change":[27],"environmental":[29],"challenges.":[30],"Prior":[31],"research":[32,65],"examined":[34],"corporate":[35],"social":[36],"responsibility":[37],"(CSR)":[38],"initiatives":[45],"as":[46,82],"actions":[47],"that":[48,128,172],"may":[49,58],"be":[50,59,148],"susceptible":[51,184],"opportunistic":[53],"conduct":[54],"managers,":[56],"which":[57,182],"observed":[60],"via":[61],"earnings":[62,72,142,195],"management.":[63],"This":[64,144,169],"aims":[66],"investigate":[68],"different":[69],"perspectives":[70],"quality":[73,196],"(EQ)":[74],"examining":[76],"the":[77,89,106,117,151,155,167,175,193,199,203,209],"determinants":[78,110],"EQ":[80,109],"described":[81],"inherent":[83],"operating":[84],"environment":[85],"risk":[87,204],"industry":[90],"business":[91,180],"process":[92],"(innate":[93],"factors":[94],"EQ)":[96],"management":[98],"reporting":[99],"decision":[100],"(manager\u2019s":[101],"discretion":[102],"EQ).":[104],"Separating":[105],"components":[107],"individually":[111],"is":[112,131],"considered":[113],"an":[114],"advantage":[115],"previous":[118],"researcher.":[119],"Using":[120],"fixed":[121],"effect":[122,191],"panel":[123],"data,":[124],"this":[125],"demonstrates":[127],"ESG":[129,179],"performance":[130],"positively":[132],"associated":[133,207],"with":[134,208],"discretionary":[135],"accruals":[136],"negatively":[138],"related":[139],"innate":[141],"quality.":[143],"phenomenon":[145],"might":[146],"perhaps":[147],"attributed":[149],"challenges":[152],"posed":[153],"sector,":[156],"characterized":[157],"rapid":[159],"digital":[160,164],"transformation":[161],"unexpected":[163],"development":[165],"markets.":[168],"observation":[170],"suggests":[171],"over":[173],"time,":[174],"utilization":[176],"symbolic":[178],"practices,":[181],"are":[183],"greenwashing,":[186],"would":[187],"have":[188],"a":[189],"detrimental":[190],"on":[192],"fundamental":[194],"influenced":[197],"operational":[200],"context":[201],"uncertainty":[206],"organization.":[210]},"counts_by_year":[{"year":2026,"cited_by_count":14},{"year":2025,"cited_by_count":18},{"year":2024,"cited_by_count":10},{"year":2023,"cited_by_count":2}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2023-12-21T00:00:00"}
