Corporate social responsibility and earnings management: Evidence from Asian economies

B Scholtens, FC Kang - Corporate social responsibility and …, 2013 - Wiley Online Library
We investigate how earnings management is associated with corporate social responsibility
(CSR) and investor protection with 139 firms in ten Asian countries. In Asia, CSR is …

Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility

D Prior, J Surroca, JA Tribó - Corporate governance: An …, 2008 - Wiley Online Library
ABSTRACT Manuscript Type: Empirical Research Question/Issue: This paper investigates
the connection between earnings management and corporate social responsibility (CSR) …

Corporate social responsibility as a strategic shield against costs of earnings management practices

J Martínez-Ferrero, S Banerjee… - Journal of business …, 2016 - Springer
Abstract We highlight how Corporate Social Responsibility (CSR) can be strategically used
against the negative perception from earnings management (EM). Using international data …

Does corporate social responsibility mitigate earnings management?

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 …

Corporate social responsibility and earnings quality: International evidence

S Bozzolan, M Fabrizi, CA Mallin, G Michelon - The International Journal of …, 2015 - Elsevier
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 …

Earnings management, financial performance and the moderating effect of corporate social responsibility: evidence from France

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 …

The effects of corporate social responsibility on real and accrual‐based earnings management: Evidence from China

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 …

[HTML][HTML] The effect of voluntary and mandatory corporate social responsibility on earnings management: Evidence from India and the 2% rule

LE Hickman, SR Iyer, N Jadiyappa - Emerging Markets Review, 2021 - Elsevier
Utilizing the natural experiment presented by India's Companies Act of 2013, this paper
investigates the relationship between corporate social responsibility (CSR) engagement and …

Corporate social responsibility reporting and earnings management: The role of political costs

E Yip, C Van Staden, S Cahan - Australasian Accounting, Business …, 2011 - ro.uow.edu.au
Abstract Recently, Francis, Nanda and Olsson (2008) proposed that earnings quality
influence firms' disclosure decisions. We examine whether Corporate Social Responsibility …

The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies

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 …