THE RELATIONSHIP BETWEEN SUSTAINABILITY AND EARNINGS MANAGEMENT: A STUDY ON OECD COUNTRIES

Authors : Sustainability, Earnings management, OECD countries

Pages : 354-379

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Publication Date : 2023-03-27

Article Type : Research Paper

Abstract :This study aims to investigate the relationship between earnings management and sustainability performance of publicly traded insert ignore into journalissuearticles values(other than financial companies); companies in OECD countries. We analysed this in two periods, specifically 2000-2009 and 2010-2020 in founding member countries of OECD by using Panel Data Analysis techniques. The increase in sustainability performance data led to a natural break point in the analysis. The findings show that there is a statistically significant relationship between sustainability performance and earnings management with all its sub-components revealing that an increase in sustainability performance leads to a decrease in earnings management.
Keywords : Sustainability, Earnings management, OECD countries