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 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 …

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 …

[PDF][PDF] Corporate social responsibility and earnings management: A literature review

P Velte - Corporate Ownership & Control, 2020 - fox.leuphana.de
This paper provides insight to whether Corporate Social Responsibility (CSR) and earnings
management are connected. Based on the agency-and stewardship theory the author …

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 …

The impact of corporate social responsibility on earnings management practices: evidence from Saudi Arabia

M Habbash, L Haddad - Social Responsibility Journal, 2020 - emerald.com
Purpose The purpose of this paper is to examine the relationship between earnings
management (EM) and corporate social responsibility (CSR) in Saudi Arabia. It is one of …

Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain

E Gras-Gil, MP Manzano… - BRQ Business …, 2016 - journals.sagepub.com
This article investigates the relationship between corporate social responsibility and
earnings management. Using panel data methodology for a sample of Spanish non …

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 …

Corporate social responsibility and its effect on earnings management: an empirical research on Spanish firms

M Palacios-Manzano, E Gras-Gil… - … Quality Management & …, 2021 - Taylor & Francis
The ethics of financial reporting assumes a centre stage in the corporate world in the
background of an emerging understanding of Corporate Social Responsibility (CSR). The …