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 …

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 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 …

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 …

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 …

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) …

Do dimensions of corporate social responsibility affect earnings management? Evidence from France

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 …

Corporate social responsibility and earnings management in the EU: a panel data analysis approach

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 …

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 …

[HTML][HTML] Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis

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 …