volume 29, issue 1, P76-106 2013
DOI: 10.1108/maj-05-2013-0867
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Barri Litt, Divesh Sharma, Vineeta Sharma

Abstract: AbstractPurpose The purpose of this paper is to provide initial evidence on the association between environmental initiatives and earnings management.Prior literature documents firms participating in environmental initiatives to report relatively stronger financial performance. Moreover, firms with superior performance have been shown to engage in greater levels of earnings management. A natural question that arises is: to what extent do firms with environmental initiatives engage in earnings management to re…

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