IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04981327.html
   My bibliography  Save this paper

ESG practices and earnings manipulation activities in banks: evidence from international ESG data

Author

Listed:
  • Anis Jarboui

    (Université de Sfax - University of Sfax)

  • Jamel Chouaibi

    (FSEG - Université de Sfax - University of Sfax)

  • Zied Akrout
  • Salim Chouaibi
  • Khaireddine Mouakhar

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

Abstract

Using data from international ESG data, we investigate the relationship between ESG practices and earnings manipulation (EM) in the banking sector. Data from 152 listed banks across eight countries were used in the study for the years 2015-2021. Feasible generalised least square (FGLS) models were utilised to examine the relationship between ESG practices and profits quality using secondary data that was obtained from the Refinitiv Eikon database. Finally, to further check the validity of our estimation, we provide a battery of sensitivity analysis by using alternative subsamples and alternative measure of earnings management. The findings indicate a growing interest in ESG over the past decade. Individual social and governance scores have a negative influence on EM while environment score does not have a significant relationship with earnings management. On the other hand, we find that bank ESG combined score is negatively related to EM. Our research offers the information user a vision to had better assess the transparency of the company as well as the quality of the information and its future growth opportunities in a context where the ESG practices occupies a central position in business valuation.

Suggested Citation

  • Anis Jarboui & Jamel Chouaibi & Zied Akrout & Salim Chouaibi & Khaireddine Mouakhar, 2025. "ESG practices and earnings manipulation activities in banks: evidence from international ESG data," Post-Print hal-04981327, HAL.
    • Handle: RePEc:hal:journl:hal-04981327
    DOI: 10.1504/IJBEM.2027.10066671
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-04981327. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.