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Corporate social responsibility and earnings management in U.S. banks
16 references·16 citing·40 second hopsampled
Corporate social responsibility and earnings management in U.S. banks (2014)Corporate social responsibility and earni…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Strategic Management (2010)Strategic ManagementStrategic management a stakeholder approach (2010)Strategic management a stakeh…Stakeholder Theory: The State of the Art (2010)Stakeholder Theory: The State…Stakeholder Theory (2010)Stakeholder TheorySignaling Theory: A Review and Assessment (2010)Signaling Theory: A Review an…Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Does Corporate Social Respons…The price of sin: The effects of social norms on markets (2009)The price of sin: The effects…Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Revisiting the relation betwe…Corporate Social and Financial Performance: A Meta-Analysis (2003)Corporate Social and Financia…Shareholder value, stakeholder management, and social issues: what's the bottom line? (2001)Shareholder value, stakeholde…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Toward a Theory of Stakeholde…Managing Legitimacy: Strategic and Institutional Approaches (1995)Managing Legitimacy: Strategi…Corporate social and environmental reporting (1995)Corporate social and environm…Specification Tests in Econometrics (1978)Specification Tests in Econom…Unveiling the Connection among ESG, Earnings Management, and Financial Distress: Insights from an Emerging Market (2023)Unveiling the Connection amon…Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan (2021)Corporate social responsibili…Sustainability reporting and performance of MENA banks: is there a trade-off? (2020)Sustainability reporting and …M anagerial entrenchment, corporate social responsibility, and earnings management (2020)M anagerial entrenchment, cor…Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks (2020)Loan loss provisions and audi…Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market (2020)Environmental performance, ca…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 disclosure and firms' performance in Mediterranean countries: a stakeholders' perspective (2020)Corporate social responsibili…The impact of religiosity and corruption on CSR reporting: The case of U.S. banks (2019)The impact of religiosity and…The impact of corporate social responsibility on earnings management practices: evidence from Saudi Arabia (2019)The impact of corporate socia…The bidirectional relationship between ESG performance and earnings management – empirical evidence from Germany (2019)The bidirectional relationshi…Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting (2019)Determinants of materiality d…Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms (2019)Corporate social responsibili…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…Corporate Social Responsibility Reporting and Organizational Stigma: The Case of “Sin” Industries (2015)Corporate Social Responsibili…A resource‐based view of the firm (1984)Firm Resources and Sustained Competitive Advantage (1991)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Corporate Social Responsibility Theories: Mapping the Territory (2004)Firm resources and sustained competitive advantage (2004)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Job Market Signaling (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Signalling Theory and Equilibrium in Strategic Management Research: An Assessment and a Research Agenda (2014)Fostering Parasocial Relationships with Celebrities on Social Media: Implications for Celebrity Endorsement (2017)Increasing Vaccination: Putting Psychological Science Into Action (2017)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Economic Action and Social Structure: The Problem of Embeddedness (1985)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)STAKEHOLDER MISMATCHING: A THEORETICAL PROBLEM IN EMPIRICAL RESEARCH ON CORPORATE SOCIAL PERFORMANCE (1995)A Meta-Analytic Review of Corporate Social Responsibility and Corporate Financial Performance (2015)A systematic scoping review of sustainable tourism indicators in relation to the sustainable development goals (2020)
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References

  • 2010Strategic management a stakeholder approach24,023 cited
  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 1978Specification Tests in Econometrics18,788 cited
  • 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts9,467 cited
  • 2003Corporate Social and Financial Performance: A Meta-Analysis7,627 cited
  • 2010Signaling Theory: A Review and Assessment6,720 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2010Strategic Management4,529 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2001Shareholder value, stakeholder management, and social issues: what's the bottom line?3,685 cited
  • 2010Does Corporate Social Responsibility Affect the Cost of Capital?3,461 cited
  • 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis3,357 cited
  • 1995Corporate social and environmental reporting3,320 cited
  • 2010Stakeholder Theory: The State of the Art2,753 cited
  • 2010Stakeholder Theory

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2,631 cited
  • 2009The price of sin: The effects of social norms on markets2,600 cited
  • Cited by

    • 2015Corporate Social Responsibility Reporting and Organizational Stigma: The Case of “Sin” Industries275 cited
    • 2020Sustainability reporting and performance of MENA banks: is there a trade-off?207 cited
    • 2019Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting205 cited
    • 2019The bidirectional relationship between ESG performance and earnings management – empirical evidence from Germany174 cited
    • 2019Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms169 cited
    • 2020Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market151 cited
    • 2020Corporate social responsibility disclosure and firms' performance in Mediterranean countries: a stakeholders' perspective140 cited
    • 2020M anagerial entrenchment, corporate social responsibility, and earnings management133 cited
    • 2018Earnings management and corporate social responsibility: UK evidence129 cited
    • 2019The impact of religiosity and corruption on CSR reporting: The case of U.S. banks124 cited
    • 2021Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan119 cited
    • 2018Corporate social responsibility and earnings management of South African companies94 cited
    • 2020Loan loss provisions and audit quality: Evidence from MENA Islamic and conventional banks91 cited
    • 2019The impact of corporate social responsibility on earnings management practices: evidence from Saudi Arabia90 cited
    • 2020Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks90 cited
    • 2023Unveiling the Connection among ESG, Earnings Management, and Financial Distress: Insights from an Emerging Market89 cited