When sustainability speaks louder: the role of ESG in mitigating the impact of manager personality traits on earnings management in credit cooperatives

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When sustainability speaks louder: the role of ESG in mitigating the impact of manager personality traits on earnings management in credit cooperatives

Purpose: To analyze the moderating effect of ESG practices on the relationship between manager personality traits and earnings management practices in credit cooperatives. Methodology: The study involved 83 credit cooperative managers with data collected through an online survey. Descriptive sta...

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Bibliographic Details
Main Authors:	Renata Pesente, Kachirí Vitória Noara Farias, Cristian Baú Dal Magro, Larissa de Lima Trindade, Mauricio Leite
Format:	Article
Language:	Portuguese
Published:	Universidade Federal do Rio Grande do Norte 2025-07-01
Series:	Revista Ambiente Contábil
Subjects:	Earnings management; Personality traits; Environmental, Social, and Corporate Governance; Cooperativism.
Online Access:	https://www.periodicos.ufrn.br/ambiente/article/view/40770
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