ABSTRACT Manuscript Type: Empirical Research Question/Issue: This paper investigates the connection between earnings management and corporate social responsibility (CSR) …
Abstract We highlight how Corporate Social Responsibility (CSR) can be strategically used against the negative perception from earnings management (EM). Using international data …
C Gaio, T Goncalves, MV Sousa - Management Decision, 2022 - emerald.com
Purpose This study aims to examine the association between earnings management (EM) and corporate social responsibility (CSR), as well as whether a firm's CSR orientation …
In this paper, we investigate whether the corporate social responsibility (CSR) orientation of a firm affects its reporting incentives, in terms of the trade-off between real earnings …
S Chakroun, A Ben Amar, A Ben Amar - Management Research …, 2022 - emerald.com
Purpose The purpose of this paper is to examine the impact of earnings management on financial performance. In addition, the authors investigate whether corporate social …
SH Kim, P Udawatte, J Yin - Australian Accounting Review, 2019 - Wiley Online Library
This study examines the relationship between Chinese firms' corporate social responsibility (CSR) and their earnings management (EM) practices. As China rapidly emerges as one of …
Utilizing the natural experiment presented by India's Companies Act of 2013, this paper investigates the relationship between corporate social responsibility (CSR) engagement and …
H Liu, HA Lee - International Journal of Accounting & Information …, 2019 - emerald.com
Purpose This paper aims to verify the effect of corporate social responsibility (CSR) on Chinese listed firms' earnings management and tax avoidance. Specifically, this study …