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September 10, 2025

Beyond Earnings Management and ESG Performance. The Effects of Corporate Governance Mechanisms

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This research reveals the influence of corporate governance on ESG performance, indicating earnings management's negative effects.

Earnings management negatively impacts ESG performance, reflecting a managerial focus on short-term gains rather than sustainability.
The analysis shows that corporate governance mechanisms, like board independence and diversity, can moderate the adverse relationship between earnings management and ESG.
Panel data from Thomson Reuters Eikon was used for testing hypotheses, covering non-financial companies from 2018 to 2023.
Findings suggest that stronger governance can mitigate opportunistic behaviors among managers, supporting agency theory perspectives.

Andreea Madalina Bojan (2025) studied this question.

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