Big Bath Earnings Management Amid Evolving Climate Regulations
| dc.contributor.author | Ghorbani, Arash | |
| dc.contributor.author | Makarem, Naser | |
| dc.contributor.author | MohammadRezaei , Fakhroddin | |
| dc.contributor.author | Rezaee, Zabihollah | |
| dc.contributor.author | Bhat, Mohd Abass | |
| dc.contributor.institution | University of Aberdeen.Centre for Governance, Accountability, and Sustainability (GAS) | en |
| dc.contributor.institution | University of Aberdeen.Accountancy | en |
| dc.date.accessioned | 2025-07-07T10:57:00Z | |
| dc.date.available | 2025-07-07T10:57:00Z | |
| dc.date.issued | 2025-07-03 | |
| dc.description | Open Access via the Elsevier agreement | en |
| dc.description.status | Peer reviewed | en |
| dc.format.extent | 31 | |
| dc.format.extent | 921427 | |
| dc.identifier | 304560875 | |
| dc.identifier | a58578eb-f5fa-481b-8389-4fa8060481bb | |
| dc.identifier | 105009610280 | |
| dc.identifier.citation | Ghorbani, A, Makarem, N, MohammadRezaei , F, Rezaee, Z & Bhat, M A 2025, 'Big Bath Earnings Management Amid Evolving Climate Regulations', International Journal of Disclosure and Governance. https://doi.org/10.1057/s41310-025-00310-6 | en |
| dc.identifier.doi | 10.1057/s41310-025-00310-6 | |
| dc.identifier.issn | 1746-6539 | |
| dc.identifier.other | ORCID: /0000-0002-1429-9563/work/187452715 | |
| dc.identifier.uri | https://hdl.handle.net/2164/25672 | |
| dc.language.iso | eng | |
| dc.relation.ispartof | International Journal of Disclosure and Governance | en |
| dc.subject | SDG 13 - Climate Action | en |
| dc.subject | climate policy uncertainty | en |
| dc.subject | earnings management | en |
| dc.subject | big bath accounting | en |
| dc.subject | emission-intensive firms | en |
| dc.subject | HG Finance | en |
| dc.subject | Supplementary Data | en |
| dc.subject | DAS | en |
| dc.subject.lcc | HG | en |
| dc.title | Big Bath Earnings Management Amid Evolving Climate Regulations | en |
| dc.type | Journal article | en |
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