Effect of Financial Distress, Earnings Management, and Sustainability Disclosure on Company Value

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Panel data regression reveals earnings management and sustainability disclosure negatively impact company value in energy firms.

Earnings management and sustainability disclosure significantly decrease company value.
Financial distress shows no significant effect on company value in the energy sector.
Analysis utilized panel data regression on 92 data points from the Indonesia Stock Exchange.
Findings highlight the need for improved transparency in reporting practices for energy companies.

Dewi et al. (2025) studied this question.

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