Corporate social responsibility, Shariah-compliance, and earnings quality

A Alsaadi, MS Ebrahim, A Jaafar - Journal of financial services research, 2017 - Springer
This study examines the effect of two potential sources of ethical principles on earnings
quality: corporate social responsibility (CSR) and membership in a Shariah index. We define …

The quality of earnings in Shariah-compliant companies: evidence from Malaysia

WA Wan Ismail, KA Kamarudin… - Journal of Islamic …, 2015 - emerald.com
Purpose–The purpose of this study is to examine the quality of reported earnings in the
corporate reports of Shariah-compliant companies listed on Bursa Malaysia …

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 …

Earnings management behaviour of Shariah-compliant firms and non-Shariah-compliant firms: Evidence from the MENA region

O Farooq, A AbdelBari - Journal of Islamic Accounting and Business …, 2015 - emerald.com
Purpose–This paper aims to answer the following questions by using the data from the
MENA region (Morocco, Egypt, Saudi Arabia, United Arab Emirates, Jordan, Kuwait and …

Do socially responsible firms always disclose high-quality earnings? Evidence from an emerging socialist economy

HN Dang, K Hoang, VT Vu, LV Nguyen - Asian Review of Accounting, 2021 - emerald.com
Purpose This paper aims to investigate the linkage between corporate social responsibility
(CSR) and earnings quality (EQ) in the context of Vietnam, an Asian emerging economy …

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) …

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 …

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 …

Corporate social responsibility and earnings management: Evidence from Asian economies

B Scholtens, FC Kang - Corporate social responsibility and …, 2013 - Wiley Online Library
We investigate how earnings management is associated with corporate social responsibility
(CSR) and investor protection with 139 firms in ten Asian countries. In Asia, CSR is …

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 …