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Corporate environmental disclosure, corporate governance and earnings management
16 references·16 citing·28 second hopsampled
Corporate environmental disclosure, corporate governance and earnings management (2010)Corporate environmental disclosure, corpo…Detecting Earnings Management (2012)Detecting Earnings ManagementCorporate Social Responsibility: Strategic Implications* (2006)Corporate Social Responsibili…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Corporate social responsibility and financial performance: correlation or misspecification? (2000)Corporate social responsibili…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Detecting Earnings Management. (1995)Detecting Earnings Management.Corporate social and environmental reporting (1995)Corporate social and environm…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)EFFICIENT CAPITAL MARKETS: A …Digital finance and corporate financial fraud (2023)Digital finance and corporate…Gender diversity and financial statement fraud (2021)Gender diversity and financia…Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures (2021)Corporate environmental discl…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 governance, external control, and environmental information transparency: Evidence from emerging markets (2018)Corporate governance, externa…Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018)Corporate board characteristi…Corporate social responsibility and financial performance relationship: a review of measurement approaches (2017)Corporate social responsibili…Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment (2016)Mandatory Corporate Social Re…Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016)Determinants of CSR disclosur…Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress (2015)Earnings Management: An Analy…Corporate social responsibility and earnings management in U.S. banks (2014)Corporate social responsibili…Market Responses to Firms' Voluntary Climate Change Information Disclosure and Carbon Communication (2013)Market Responses to Firms' Vo…Effect of Financial Reporting Quality on Sustainability Information Disclosure (2013)Effect of Financial Reporting…Determinants of GRI G3 Application Levels: The Case of the Fortune Global 500 (2012)Determinants of GRI G3 Applic…Disclosure of Corporate Social Responsibility and Environmental Management: Evidence from China (2011)Disclosure of Corporate Socia…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Separation of Ownership and Control (1983)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)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Behavior of Stock-Market Prices (1965)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Users of the world, unite! The challenges and opportunities of Social Media (2009)The Nature of the Firm (1937)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings management to avoid earnings decreases and losses (1997)Earnings Management through Real Activities Manipulation (2003)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1970EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK*15,723 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2000Corporate social responsibility and financial performance: correlation or misspecification?3,818 cited
  • 1995Corporate social and environmental reporting3,320 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*

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3,243 cited
  • 2006Corporate Social Responsibility: Strategic Implications*3,155 cited
  • Cited by

    • 2017Corporate social responsibility and financial performance relationship: a review of measurement approaches462 cited
    • 2013Effect of Financial Reporting Quality on Sustainability Information Disclosure303 cited
    • 2016Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment279 cited
    • 2011Disclosure of Corporate Social Responsibility and Environmental Management: Evidence from China255 cited
    • 2021Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures251 cited
    • 2013Market Responses to Firms' Voluntary Climate Change Information Disclosure and Carbon Communication243 cited
    • 2015Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress222 cited
    • 2019Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting205 cited
    • 2016Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia203 cited
    • 2014Corporate social responsibility and earnings management in U.S. banks202 cited
    • 2023Digital finance and corporate financial fraud201 cited
    • 2019The bidirectional relationship between ESG performance and earnings management – empirical evidence from Germany174 cited
    • 2012Determinants of GRI G3 Application Levels: The Case of the Fortune Global 500163 cited
    • 2018Corporate governance, external control, and environmental information transparency: Evidence from emerging markets143 cited
    • 2021Gender diversity and financial statement fraud138 cited
    • 2018Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)133 cited