How does earnings management affect corporate green innovation? Evidence from China
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Yan, Z., Li, Y., Wang, S., & Hasan, M. E. (2026). How does earnings management affect corporate green innovation? Evidence from China. Applied Economics. https://doi.org/10.1080/00036846.2026.2681797
© 2026 Routledge. This is an Accepted Manuscript of an article published by Taylor & Francis in Applied Economics on 01 Jun 2026, available at: https://doi.org/10.1080/00036846.2026.2681797.
Lataukset7
Pysyvä osoite
Kuvaus
This article examines whether and how earnings management affects corporate green innovation in the context of China’s green transformation and the wider international drive for sustainability. The results reveal a pronounced inverse association between earnings management and green innovation. We also find that greater earnings management influences corporate green innovation by tightening external finance constraints and exacerbating managerial myopia. The negative effect is especially pronounced among firms operating in weaker external information environments, in regions with weaker environmental regulation, and in technology-intensive or heavily polluting industries. Moreover, earnings management negatively affects firms’ ESG performance by diminishing their green innovation capabilities, providing essential insights into how to promote corporate green transformation and further sustainable development goals.
Emojulkaisu
ISBN
ISSN
1466-4283
0003-6846
0003-6846
Aihealue
Kausijulkaisu
Applied economics
OKM-julkaisutyyppi
A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä (vertaisarvioitu)