Ghorbani, ArashMakarem, NaserMohammadRezaei , FakhroddinRezaee, ZabihollahBhat, Mohd Abass2025-07-072025-07-072025-07-03Ghorbani, 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/s41310-025-00310-61746-6539ORCID: /0000-0002-1429-9563/work/187452715https://hdl.handle.net/2164/25672Open Access via the Elsevier agreement31921427engSDG 13 - Climate Actionclimate policy uncertaintyearnings managementbig bath accountingemission-intensive firmsHG FinanceSupplementary DataDASHGJournal article10.1057/s41310-025-00310-6