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Corporate social responsibility disclosures and earnings quality
16 references·16 citing·37 second hopsampled
Corporate social responsibility disclosures and earnings quality (2015)Corporate social responsibility disclosur…Detecting Earnings Management (2012)Detecting Earnings ManagementThe impact of culture and governance on corporate social reporting (2005)The impact of culture and gov…Performance matched discretionary accrual measures (2005)Performance matched discretio…Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Misery Loves Companies: Rethi…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Shareholder value, stakeholder management, and social issues: what's the bottom line? (2001)Shareholder value, stakeholde…Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social Responsibili…Corporate social responsibility and financial performance: correlation or misspecification? (2000)Corporate social responsibili…THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)THE CORPORATE SOCIAL PERFORMA…The Corporate Social Performance and Corporate Financial Performance Debate (1997)The Corporate Social Performa…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Detecting Earnings Management. (1995)Detecting Earnings Management.Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms (1985)Data in Search of a Theory: A…Coefficient Alpha and the Internal Structure of Tests (1951)Coefficient Alpha and the Int…The influence of corporate governance and shareholding structure on corporate social responsibility: The key role of executive compensation (2022)The influence of corporate go…Environmental, social and governance disclosure’s impacts on earnings management: Family versus non-family firms (2022)Environmental, social and gov…Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter? (2022)Carbon emission disclosures a…Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK (2020)Sustainability reporting qual…Environmental, Social, and Governance Disclosure, Ownership Structure and Cost of Capital: Evidence from the UAE (2020)Environmental, Social, and Go…Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks (2020)Does the quality of voluntary…Corporate social responsibility, family ownership and earnings management: the case of Indonesia (2020)Corporate social responsibili…Corporate carbon risk exposure, voluntary disclosure, and financial reporting quality (2020)Corporate carbon risk exposur…The bidirectional relationship between ESG performance and earnings management – empirical evidence from Germany (2019)The bidirectional relationshi…Corporate governance and corporate social responsibility disclosures in insurance companies (2019)Corporate governance and corp…The Role of Corporate Support for Employee Volunteering in Strengthening the Impact of Green Human Resource Management Practices on Corporate Social Responsibility in the Egyptian Firms (2018)The Role of Corporate Support…Empirical study on the effective factors of social responsibility disclosure of Iranian companies (2018)Empirical study on the effect…Earnings management and corporate social responsibility: UK evidence (2018)Earnings management and corpo…Corporate social responsibility and earnings management of South African companies (2018)Corporate social responsibili…Knowledge Sharing in Public Organizations: The Roles of Servant Leadership and Organizational Citizenship Behavior (2016)Knowledge Sharing in Public O…How servant leadership nurtures knowledge sharing (2015)How servant leadership nurtur…A theory of justice original editionSensemaking in Organizations (1996)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)Strategic management a stakeholder approach (2010)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Firm Resources and Sustained Competitive Advantage (1991)Corporate Social and Financial Performance: A Meta-Analysis (2003)Firm resources and sustained competitive advantage (2004)The Social Responsibility of Business Is to Increase Its Profits (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)A Three-Dimensional Conceptual Model of Corporate Performance (1979)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Corporate Social Performance Revisited (1991)Measurement and prediction (1950)Intraclass correlations: Uses in assessing rater reliability. (1979)The Pittsburgh sleep quality index: A new instrument for psychiatric practice and research (1989)The theory of planned behavior (1991)The Nature of the Firm (1937)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1951Coefficient Alpha and the Internal Structure of Tests43,892 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 2001Corporate Social Responsibility: A Theory of the Firm Perspective7,563 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1997THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK6,756 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2003Misery Loves Companies: Rethinking Social Initiatives by Business5,126 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2000Corporate social responsibility and financial performance: correlation or misspecification?3,818 cited
  • 2001Shareholder value, stakeholder management, and social issues: what's the bottom line?3,685 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1985Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms2,647 cited
  • 1997The Corporate Social Performance and Corporate Financial Performance Debate

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2,285 cited
  • 2005The impact of culture and governance on corporate social reporting2,031 cited
  • Cited by

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    • 2020Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK156 cited
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    • 2018The Role of Corporate Support for Employee Volunteering in Strengthening the Impact of Green Human Resource Management Practices on Corporate Social Responsibility in the Egyptian Firms133 cited
    • 2016Knowledge Sharing in Public Organizations: The Roles of Servant Leadership and Organizational Citizenship Behavior129 cited
    • 2018Earnings management and corporate social responsibility: UK evidence129 cited
    • 2020Environmental, Social, and Governance Disclosure, Ownership Structure and Cost of Capital: Evidence from the UAE118 cited
    • 2022The influence of corporate governance and shareholding structure on corporate social responsibility: The key role of executive compensation103 cited
    • 2020Corporate social responsibility, family ownership and earnings management: the case of Indonesia101 cited
    • 2022Environmental, social and governance disclosure’s impacts on earnings management: Family versus non-family firms96 cited
    • 2022Carbon emission disclosures and financial reporting quality: Does ownership structure and economic development matter?95 cited
    • 2018Corporate social responsibility and earnings management of South African companies94 cited
    • 2015How servant leadership nurtures knowledge sharing93 cited
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