A bidirectional analysis of earnings management and corporate social responsibility: The moderating effect of stakeholder and investor protection
J Martínez‐Ferrero, I Gallego‐Álvarez… - Australian …, 2015 - Wiley Online Library
The aim of this paper is to analyse the connection and possible bidirectional relationship
between corporate social responsibility (CSR) and earnings management (EM) …
between corporate social responsibility (CSR) and earnings management (EM) …
Do firms manage earnings and avoid tax for corporate social responsibility?
This study examines the relationship between corporate tax avoidance (CTA), earnings
management (EM) and corporate social responsibility (CSR) within a context of an emerging …
management (EM) and corporate social responsibility (CSR) within a context of an emerging …
Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors
P Velte - Corporate Social Responsibility and Environmental …, 2024 - Wiley Online Library
The link between corporate social responsibility (CSR) and earnings management
represents an attractive empirical research topic in recent years. In view of the …
represents an attractive empirical research topic in recent years. In view of the …
The effect of good corporate governance and earnings management to corporate social responsibility disclosure
AC Laksmi, Z Kamila - Academy of Accounting and Financial …, 2018 - search.proquest.com
This study aims to investigate the effect of good corporate governance and earnings
management towards disclosure of corporate social responsibility of 17 stated-owned …
management towards disclosure of corporate social responsibility of 17 stated-owned …
[HTML][HTML] Corporate environmental, social, and governance activities and financial reporting quality: An international investigation
This paper examines the impact of firms' environmental, social, and governance (ESG)
activities on financial reporting quality (FRQ). The study uses 45,877 firm-year observations …
activities on financial reporting quality (FRQ). The study uses 45,877 firm-year observations …
Are corporate social responsibility active firms less involved in earnings management? Empirical evidence from China
This paper investigates whether corporate social responsibility active (CSR active) firms
operate dissimilarly from other firms in their financial reporting. Specifically, we examine …
operate dissimilarly from other firms in their financial reporting. Specifically, we examine …
[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 …
management are connected. Based on the agency-and stewardship theory the author …
Doing good with creative accounting? Linking corporate social responsibility to earnings management in market economy, country and business sector contexts
The mandate of doing good with earnings management has been a subject of inconclusive
findings from the past literature and leave issues on the benefits of socially responsible …
findings from the past literature and leave issues on the benefits of socially responsible …
Is ESG a systematic risk factor for US equity mutual funds?
I Jin - Journal of Sustainable Finance & Investment, 2018 - Taylor & Francis
On the outperformance of responsible investing (RI) which incorporates environmental,
social, and governance (ESG) into investment decisions, the empirical evidence to date is …
social, and governance (ESG) into investment decisions, the empirical evidence to date is …
CSR as an impression-management strategy: the joint effect of disclosure tone management and earnings management
Purpose This study aims to investigate corporate social responsibility (CSR) as an
impression management strategy. It focuses on CSR associated with, both, disclosure tone …
impression management strategy. It focuses on CSR associated with, both, disclosure tone …