Moderating Role of ESG Reporting in the Association between Green Innovation and Earnings Management in MENA Energy Firms
MENA地域エネルギー企業におけるグリーンイノベーションと利益管理の関連性に対するESG報告の調整役 (AI 翻訳)
Aiman Mahmoud Abu Hamour, Ahmad Ali Salem Bawaneh, K. M. Alhyasat, Nour Hussien Yousef Alrahamneh, Eman Kamel Aburmman
🤖 gxceed AI 要約
日本語
本研究は、MENA地域のエネルギー企業におけるグリーンイノベーション（Gre-inn）と利益管理（EM）の関係を調査し、ESG報告（ESGC）の調整効果を検証。2008～2024年の1,747社年のデータに基づき、環境イノベーションとEMの間に正の有意な関係があり、ESG報告がこの関係を強化することを示した。透明性の高い持続可能性開示が管理者の裁量を高める可能性を示唆。
English
This study examines the relationship between green innovation and earnings management in MENA energy firms, with ESG reporting as a moderator. Using 1,747 firm-year observations from 2008-2024, it finds a positive significant relationship between environmental innovation and earnings management, suggesting that green innovations may be used to manipulate reported performance. ESG reporting weakly reinforces this relationship, indicating that transparent sustainability disclosure can enhance managerial discretion.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
MENA地域を対象とするが、日本企業がグリーンイノベーションとESG報告を利益管理に活用する可能性を示唆。SSBJや有報での開示が進む中、透明性がかえって裁量的行動を許す点は日本の開示実務にとって注意すべき知見。
In the global GX context
Although focused on MENA, this paper highlights a potential unintended consequence of ESG disclosure: it may facilitate earnings management in firms pursuing green innovation. This is relevant for global standard-setters (ISSB, CSRD) who advocate transparency, as it suggests that increased disclosure could be used strategically by managers.
👥 読者別の含意
🔬研究者:This paper provides empirical evidence of a positive link between green innovation and earnings management, with ESG disclosure as a moderator—relevant for research on sustainability accounting and corporate governance.
🏢実務担当者:Sustainability managers and auditors should be aware that green innovation and ESG reporting may be used to manage earnings, requiring robust verification mechanisms.
🏛政策担当者:Regulators should consider that mandatory ESG disclosure might inadvertently enable earnings management; designing safeguards is crucial.
📄 Abstract（原文）
This research investigates the impact of green innovation (Gre-inn) on earnings management (EM) in MENA energy companies, taking into account, moderating effect of integrated ESG reporting (ESGC). Based on a sample of 1,747 firm-year observations from the period 2008–2024 results indicate that there is a positive and significant relationship between environmental innovation (Gre-inn) and EM, which implies that environment-driven innovations—triggered by regional clean-energy transitions—can be strategically employed to mold reported performance. ESGC also has a weakly positive effect on EM and reinforces the Gre-inn–EM relationship, suggesting that transparent sustainability disclosure enhances managers’ discretion in managing earnings. Robustness tests validate the findings. These findings are critical for developing MENA economies as both significant reforms and renewable projects along with evolving reporting frameworks are transforming the energy sector.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.32479/ijeep.22158first seen 2026-05-05 23:11:26
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。