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 …
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 …
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 …
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 …
ABSTRACT Manuscript Type: Empirical Research Question/Issue: This paper investigates the connection between earnings management and corporate social responsibility (CSR) …
A Ben Amar, S Chakroun - Journal of Financial Reporting and …, 2018 - emerald.com
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 …
PE Dimitropoulos - Social Responsibility Journal, 2022 - emerald.com
Purpose Over the past decades, corporate social responsibility (CSR) has been considered as a significant corporate strategy and also has been documented as a main information …
Purpose–This paper aims to explore the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by earnings accruals. Specifically, we …
L Moratis, M van Egmond - International Journal of Corporate Social …, 2018 - Springer
The relationship between corporate social responsibility (CSR) and earnings management (EM) has only emerged recently as a topic of academic research. Literature suggests that …