Discussion on: The Effect of Environmental, Social, and Governance (ESG) Disclosure on the Earnings Response Coefficient (ERC) with Firm Size as a Moderating Variable

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Article Title
The Effect of Environmental, Social, and Governance (ESG) Disclosure on the Earnings Response Coefficient (ERC) with Firm Size as a Moderating Variable
Authored by

Puspita Ayu Lestari
Accounting Department, University of Lampung, Lampung, Indonesia.

Tri Joko Prasetyo
Accounting Department, University of Lampung, Lampung, Indonesia.

Liza Alvia
Accounting Department, University of Lampung, Lampung, Indonesia.

DOI or Article Link

https://doi.org/10.56557/jet/2026/v11i110616

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