气候变化领域集成服务门户(CCPortal): Carbon emissions, female CEOs and earnings management

CCPortal

DOI	10.1108/IJAIM-11-2023-0296
	Carbon emissions, female CEOs and earnings management
	Houqe, Muhammad Nurul; Opare, Solomon; Zahir-Ul-Hassan, Muhammad Kaleem
发表日期	2024
ISSN	1834-7649
EISSN	1758-9037
英文摘要	PurposeThe purpose of this study is to examine the association between carbon emissions and earnings management (EM). This study also considers the effect of female CEOs on the association between carbon emissions and EM.Design/methodology/approachThis study uses the carbon disclosure project (CDP) for carbon emissions data, the Compustat database for financial information and the ExecuComp database for female CEOs. The empirical sample of this study consists of 1,692 firm-year observations in the USA that voluntarily participated in the CDP survey from 2007 to 2015. Regression analysis and robustness tests are conducted for this study and both accrual and real EM are considered.FindingsThis study provides evidence that firms with female CEOs who voluntarily disclose their carbon emissions information engage in less real EM. Thus, the presence of female CEOs moderates the association between carbon emissions and EM. This study/paper also finds a positive association between carbon emissions and real EM, although there is an insignificant association between carbon emissions and accruals EM.Practical implicationsThe association between carbon emissions and EM has important implications for investors, regulators and policymakers. This study suggests that policymakers should improve the conditions that promote inclusion of females in the top management positions to constrain EM.Originality/valueThis study focuses on the USA, which is one of the major contributors to carbon emissions in the world. The presence of female CEOs moderates the association between carbon emissions and EM and firms with female CEOs show a greater impact on EM.
英文关键词	Climate change; Carbon emissions; CDP; Female CEOs; Real earnings management; Accruals earnings management
语种	英语
WOS研究方向	Business & Economics
WOS类目	Management
WOS记录号	WOS:001214065000001
来源期刊	INTERNATIONAL JOURNAL OF ACCOUNTING AND INFORMATION MANAGEMENT
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/300807
作者单位	Massey University
推荐引用方式 GB/T 7714	Houqe, Muhammad Nurul,Opare, Solomon,Zahir-Ul-Hassan, Muhammad Kaleem. Carbon emissions, female CEOs and earnings management[J],2024.
APA	Houqe, Muhammad Nurul,Opare, Solomon,&Zahir-Ul-Hassan, Muhammad Kaleem.(2024).Carbon emissions, female CEOs and earnings management.INTERNATIONAL JOURNAL OF ACCOUNTING AND INFORMATION MANAGEMENT.
MLA	Houqe, Muhammad Nurul,et al."Carbon emissions, female CEOs and earnings management".INTERNATIONAL JOURNAL OF ACCOUNTING AND INFORMATION MANAGEMENT (2024).