...) in regulating managerial discretionary practices in emerging markets like India, which is one of the fastest-growing sustainable investment avenues in the world. ESG disclosure Credit rating Accrual earnings management Real earnings Management G1 G3 M4 Earlier, the investment community...

... Database of the International Monetary Fund (IMF); the primary source for the data employed in this study. C1 C23 G1 G15 G20 where h t in Eqn (1) captures volatility inherent in a specified base variable in treatment, ε t − 2 2 the unobserved most recent error...

... Limited Licensed re-use rights only Exchange traded fund Survivorship CPH model G1 The first exchange traded fund (ETF) (S&P SPDR) was established in the United States in early 1993. Initially introduced funds were plain-vanilla, transparent products with lower fees and better...