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 …

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 …

The relationship between corporate social responsibility and sustainable financial performance: Firm‐level evidence from Taiwan

TCT Hou - Corporate Social Responsibility and Environmental …, 2019 - Wiley Online Library
This study examines the relationship between corporate social responsibility (CSR) and
corporate financial performance (CFP) in Taiwan. Using CSR awards as a social …

Accounting and accountability in the Anthropocene

J Bebbington, H Österblom, B Crona… - Accounting, Auditing & …, 2020 - emerald.com
Purpose The purpose of this paper is to interrogate the nature and relevance of debates
around the existence of, and ramifications arising from, the Anthropocene for accounting …

Corporate social responsibility and earnings management: Moderating impact of economic cycles and financial performance

T Gonçalves, C Gaio, A Ferro - Sustainability, 2021 - mdpi.com
This study analyses the relationship between earnings management and corporate social
responsibility. To this end, we use a sample of 568 listed companies from the European …

Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter?

D Tan, B Komal, E Ezeani, M Usman, R Salem - Environmental Science & …, 2022 - Elsevier
Carbon emission disclosures have lately gained considerable attention from investors,
public companies, and regulators due to their adverse impact on global warming. Our study …

Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan

BAA Ghaleb, SA Qaderi, A Almashaqbeh… - Cogent Business & …, 2021 - Taylor & Francis
This study examines the relationship between corporate social responsibility (CSR)
reporting, board gender diversity (BGEND) and real earnings management (REM). It also …

Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms

S Buertey, EJ Sun, JS Lee, J Hwang - … Social Responsibility and …, 2020 - ideas.repec.org
Research Question/Issue This paper investigates the relationship between (a) corporate
social responsibility (CSR) and earnings management (EM) and (b) examines whether …

Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting

J Gerwanski, O Kordsachia… - Business Strategy and the …, 2019 - Wiley Online Library
This study examines determinants of materiality disclosure quality (MDQ) in integrated
reporting (IR) in an international setting. To this purpose, we constructed a novel, hand …

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 …