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首页> 外文期刊>Indonesian Journal of Sustainability Accounting and Management >Moderating Effect of Earnings Management in the Relationship between Sustainability Reporting Initiatives and Value Relevance
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Moderating Effect of Earnings Management in the Relationship between Sustainability Reporting Initiatives and Value Relevance

机译：盈余管理在可持续发展举措与价值相关关系中的盈余管理效应

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The purpose of this study is to investigate whether sustainability disclosures are associated with value relevance in Bangladesh. The moderating effect of earnings management is also examined to observe the right direction in this relationship. Based on prior studies on sustainability disclosure and global reporting initiatives guidelines, this research uses the content analysis approach to assess the magnitude of sustainability initiatives of 30 Bangladeshi banking companies over the period 2009–2017. The Ohlson price model and discretionary accruals are also employed as measures of value relevant of sustainability disclosure and earnings management, respectively. The findings state that sustainability reports positively affect the equity value, whereas earnings management negatively moderates the direction of this association. Results also confirm that management should be responsive of the impending capital market effects of voluntary disclosures regarding sustainability issues. These findings could have several implications for banks, investors, and policymakers.
机译：本研究的目的是调查可持续性披露是否与孟加拉国的价值相关联。还研究了盈利管理的调节效果，以遵守这种关系的正确方向。根据先前研究可持续发展披露和全球报告举措的准则，本研究采用了内容分析方法，从2009 - 2017年期间评估了30个孟加拉国银行公司的可持续发展举措的程度。 OHLSON价格模式和自由裁量权应计数分别作为可持续性披露和盈利管理的价值衡量标准。调查结果证明，可持续性报告积极影响股权价值，而收益管理会对本协会的方向产生负面调节。结果还确认管理层应响应于可持续发展问题的自愿披露的即将资本市场影响。这些调查结果可能对银行，投资者和政策制定者有几种影响。

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