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Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies
16 references·16 citing·35 second hopsampled
Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies (2012)Corporate Social Responsibility and Earni…Performance matched discretionary accrual measures (2005)Performance matched discretio…Misery Loves Companies: Rethinking Social Initiatives by Business (2003)Misery Loves Companies: Rethi…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Corporate Social and Financial Performance: A Meta-Analysis (2003)Corporate Social and Financia…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Beyond the business case for corporate sustainability (2002)Beyond the business case for …Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social Responsibili…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Law and Finance (1998)Law and FinanceEvent Studies in Economics and Finance (1997)Event Studies in Economics an…A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY. (1997)A RESOURCE-BASED PERSPECTIVE …Detecting Earnings Management. (1995)Detecting Earnings Management.Separation of Ownership and Control (1983)Separation of Ownership and C…Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK (2020)Sustainability reporting qual…M anagerial entrenchment, corporate social responsibility, and earnings management (2020)M anagerial entrenchment, cor…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…Accounting and accountability in the Anthropocene (2019)Accounting and accountability…The relationship between corporate social responsibility and sustainable financial performance: firm‐level evidence from Taiwan (2018)The relationship between corp…Earnings management and corporate social responsibility: UK evidence (2018)Earnings management and corpo…CSR Engagement and Earnings Quality in Banks. The Moderating Role of Institutional Factors (2017)CSR Engagement and Earnings Q…Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea (2015)Corporate social responsibili…Corporate social responsibility disclosures and earnings quality (2015)Corporate social responsibili…Corporate Social Responsibility and Earnings Quality: International Evidence (2015)Corporate Social Responsibili…Sustainable supply chain and company performance (2014)Sustainable supply chain and …Environmental Reporting: Transparency to Stakeholders or Stakeholder Manipulation? An Analysis of Disclosure Tone and the Role of the Board of Directors (2014)Environmental Reporting: Tran…Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices (2014)Corporate Social Responsibili…Corporate social responsibility and earnings management in U.S. banks (2014)Corporate social responsibili…Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)The Social Responsibility of Business Is to Increase Its Profits (2007)Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)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)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)How do family ownership, control and management affect firm value? (2005)Law, finance, and economic growth in China (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)A Survey of Corporate Governance (1997)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting earnings and cash flows as measures of firm performance (1994)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 1998Law and Finance17,902 cited
  • 2003Corporate Social and Financial Performance: A Meta-Analysis7,627 cited
  • 2001Corporate Social Responsibility: A Theory of the Firm Perspective7,563 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 2003Earnings management and investor protection: an international comparison5,395 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
  • 1997A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY.4,813 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
  • 1997Event Studies in Economics and Finance4,623 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2002Beyond the business case for corporate sustainability4,026 cited
  • Cited by

    • 2014Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices293 cited
    • 2018The relationship between corporate social responsibility and sustainable financial performance: firm‐level evidence from Taiwan290 cited
    • 2014Environmental Reporting: Transparency to Stakeholders or Stakeholder Manipulation? An Analysis of Disclosure Tone and the Role of the Board of Directors274 cited
    • 2015Corporate Social Responsibility and Earnings Quality: International Evidence241 cited
    • 2015Corporate social responsibility disclosures and earnings quality216 cited
    • 2019Accounting and accountability in the Anthropocene216 cited
    • 2019Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting205 cited
    • 2014Corporate social responsibility and earnings management in U.S. banks202 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
    • 2014Sustainable supply chain and company performance159 cited
    • 2020Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK156 cited
    • 2017CSR Engagement and Earnings Quality in Banks. The Moderating Role of Institutional Factors140 cited
    • 2020M anagerial entrenchment, corporate social responsibility, and earnings management133 cited
    • 2018Earnings management and corporate social responsibility: UK evidence129 cited
    • 2015Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea127 cited