... A-share listed enterprises for the period 2007–2020, the paper develops a difference-in-differences model and a moderating effect model. Findings The outcomes corroborate that the marine ecological compensation policy positively influences enterprises' environmental investment, and the effect...

... earnings management tools and strengthen the conceptual frameworks of legitimacy theory by documenting that firms adopt IR to gain legitimacy, however their intention to engage in earnings management remains intact. Integrated reporting Earnings management Difference-in-Differences India EM...