Impact of ESG reporting on earnings quality: evidence from India and influence of COVID-19

Ketan Mulchandani, Kalyani Mulchandani and Sushma Vishnani

Macroeconomics and Finance in Emerging Market Economies, 2025, vol. 18, issue 1, 178-197

Abstract: The purpose of this study is to explore the impact of ESG reporting on earnings quality. Earnings quality is split into two components: innate earnings quality and discretionary earnings. Results of the study reveal positive association between ESG rating and earnings quality. Also, innate earnings quality is positively associated with ESG. However, discretionary earnings quality is not influenced by ESG. Further, both ESG and earnings quality show improvement in the financial year ending after pandemic hit the market.

Date: 2025
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DOI: 10.1080/17520843.2023.2284457

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