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The Bidirectional Relationship Between ESG and Earnings Management in Norway

Bergquist, Simen; Sletten, Mia Lillebo
Master thesis
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URI
https://hdl.handle.net/11250/2687943
Date
2020
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  • Master of Science [963]
Abstract
This study examines the relationship between sustainability and earnings

management (EM). The literature on this relationship is extensive and has primarily

been focused on assessing how corporate social responsibility affects managers

discretionary decisions, captured through EM. The current literature presents mixed

results to the direction of this relationship, with most studies pointing at a negative

effect of sustainability on EM. This thesis examines whether there exists a

bidirectional relationship between Environmental, Social and Governance (ESG)

and EM in Norway. The study finds that there exists a positive relationship between

ESG and EM. These findings are consistent with arguments claiming that

sustainability reporting can be used to conceal opportunistic behavior by managers,

in accordance with agency theory and stakeholder theory. In addition, it finds that

there exists a bidirectional relationship of EM on ESG.
Description
Masteroppgave(MSc) in Master of Science in Business, Accounting and Business Control - Handelshøyskolen BI, 2020
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Handelshøyskolen BI

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