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 …

Purpose–This paper aims to explore the relationship between corporate social responsibility
(CSR) disclosures and earnings quality proxied by earnings accruals. Specifically, we …

We examine the association between corporate social responsibility (CSR) and earnings
quality using CSR ranking data from Rankins (RKS) and four measures of earnings quality …

Purpose This study aims to investigate the relationship between corporate sustainability
performance and earnings management in emerging East Asian economies …

Purpose The paper aims to re-interpret the role of corporate social responsibility (CSR) in
limiting the extreme practices in earnings management (EM) by using evidence from large …

Earnings management is generally viewed as unethical behaviour as it involves the use of
managerial discretion of accounting numbers, which may result in the distortion of financial …

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 …

Purpose This paper aims to examine the impact of corporate social responsibility (CSR) on
earnings management measured by discretionary accruals based on) model with cash flow …

We investigate the relationship between corporate social responsibility (CSR) and I/B/E/S
analysts' earnings per share (EPS) forecasts using a large sample of US firms for 1992 …

Abstract Recently, Francis, Nanda and Olsson (2008) proposed that earnings quality
influence firms' disclosure decisions. We examine whether Corporate Social Responsibility …