Inhibition or inducement? The impact of carbon emissions trading scheme (ETS) on corporate earnings management from the perspective of public pressure

作者：Shanglei Chai, Qianqian Zhou, Qiang Ji, Zuankuo Liu, Changyu Liu, Wenjun Chu · 发表于：International Review of Financial Analysis · 年份：2025 · DOI：10.1016/j.irfa.2025.104019 · 被引用次数：19 · 研究领域：Auditing, Earnings Management, Governance、Corporate Finance and Governance、Financial Reporting and Valuation Research