Is earnings quality associated with corporate social responsibility?

Y Kim, MS Park, B Wier - The accounting review, 2012 - publications.aaahq.org
This study examines whether socially responsible firms behave differently from other firms in
their financial reporting. Specifically, we question whether firms that exhibit corporate social …

Corporate social responsibility disclosures and earnings quality: are they a reflection of managers' opportunistic behavior?

MB Muttakin, A Khan, MI Azim - Managerial Auditing Journal, 2015 - emerald.com
Purpose–This paper aims to explore the relationship between corporate social responsibility
(CSR) disclosures and earnings quality proxied by earnings accruals. Specifically, we …

CSR performance, financial reporting, and investors' perception on financial reporting

L Timbate, CK Park - Sustainability, 2018 - mdpi.com
This study examines whether socially responsible firms behave differently from other firms in
their financial reporting. Specifically, we question whether firms that are better in their …

The Association between corporate social responsibility (CSR) and earnings quality–evidence from European blue chips

M Salewski, H Zülch - 2014 - papers.ssrn.com
Based on the notion that the results of prior research are mixed, this study reinvestigates the
association between corporate social responsibility and earnings quality. More precisely, we …

The relationship between corporate social responsibility and earnings management: An exploratory study

Y Hong, ML Andersen - Journal of Business Ethics, 2011 - Springer
In this article, we explore the relationship between corporate social responsibility (CSR) and
earnings management (EM). Our CSR index, using KLD data, incorporates information from …

Corporate social responsibility and corporate disclosures: An investigation of investors' and analysts' perceptions

A Hsu, K Koh, S Liu, YH Tong - Journal of Business Ethics, 2019 - Springer
We conjecture that corporate social responsibility (CSR) can be indicative of managerial
ethics and integrity and examine whether equity investors and financial analysts consider …

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 …

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 …

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) …

The effect of corporate social responsibility on earnings management: Bibliometric review

JM Santos-Jaén, A León-Gómez… - International Journal of …, 2021 - mdpi.com
This review aims to study the knowledge development and research dissemination on the
influence of Corporate Social Responsibility (CSR) on earnings management through a …