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CSR Engagement and Earnings Quality in Banks. The Moderating Role of Institutional Factors
16 references·16 citing·38 second hopsampled
CSR Engagement and Earnings Quality in Banks. The Moderating Role of Institutional Factors (2017)CSR Engagement and Earnings Quality in Ba…Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…Does it Pay to Be Good...And Does it Matter? A Meta-Analysis of the Relationship between Corporate Social and Financial Performance (2011)Does it Pay to Be Good...And …Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility (2011)Corporate Governance and Firm…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…A review of tax research (2010)A review of tax researchEstimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…The Cross-National Diversity of Corporate Governance: Dimensions and Determinants (2003)The Cross-National Diversity …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Environmental disclosures in the annual report (2002)Environmental disclosures in …Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Initial conditions and moment restrictions in dynamic panel data models (1998)Initial conditions and moment…Initial conditions and moment restrictions in dynamic panel data models (1995)Initial conditions and moment…Cultures and Organizations: Software of the Mind. (1993)Cultures and Organizations: S…Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Some Tests of Specification f…A Three-Dimensional Conceptual Model of Corporate Performance (1979)A Three-Dimensional Conceptua…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…How do firm-level and country-level sustainability governance shape corporate sustainability? Insights from environmentally-sensitive industries (2025)How do firm-level and country…Corporate Social Responsibility and the Misclassification of Income Statement Items during the Coronavirus Pandemic (2024)Corporate Social Responsibili…Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective (2023)Real earnings management and …Green Credit Policy, Institution Supply and Enterprise Green Innovation (2022)Green Credit Policy, Institut…Empirical analysis of the corporate social responsibility and financial performance causal nexus: Evidence from the banking sector of Bangladesh (2022)Empirical analysis of the cor…The Impact of Environmental, Social, and Governance (ESG) Performance on Financial Reporting Quality: International Evidence (2021)The Impact of Environmental, …Financial Inclusion Paradigm Shift in the Postpandemic Period. Digital-Divide and Gender Gap (2021)Financial Inclusion Paradigm …Effect of corporate social responsibility scores on bank efficiency: The moderating role of institutional context (2020)Effect of corporate social re…China’s financial sector sustainability and “green finance” disclosures (2020)China’s financial sector sust…The link between CSR and earnings quality: evidence from Egypt (2019)The link between CSR and earn…Impact of CSR on cost of debt and cost of capital: Australian evidence (2019)Impact of CSR on cost of debt…Framing the evolution of corporate social responsibility as a discipline (1973–2018): A large‐scale scientometric analysis (2019)Framing the evolution of corp…Useful information for stakeholder engagement: A multivariate proposal of an Industrial Corporate Social Responsibility Practices Index (2018)Useful information for stakeh…Does family control explain why corporate social responsibility affects investment efficiency? (2018)Does family control explain w…An extension of the industrial corporate social responsibility practices index: New information for stakeholder engagement under a multivariate approach (2018)An extension of the industria…Researching Corporate Social Responsibility in the Middle East: The Current State and Future Directions (2017)Researching Corporate Social …Specification Tests in Econometrics (1978)The Modern Corporation and Private Property (1933)Social Responsibilities of the Businessman (1954)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Corporate Social and Financial Performance: A Meta-Analysis (2003)Social Responsibilities of the Businessman (2013)Biases in Dynamic Models with Fixed Effects (1981)Another look at the instrumental variable estimation of error-components models (1995)A finite sample correction for the variance of linear efficient two-step GMM estimators (2004)How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2009)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences (2002)Dimensionalizing Cultures: The Hofstede Model in Context (2011)Conservation of Resources in the Organizational Context: The Reality of Resources and Their Consequences (2017)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
  • 1998Initial conditions and moment restrictions in dynamic panel data models22,547 cited
  • 1993Cultures and Organizations: Software of the Mind.17,690 cited
  • 1995Initial conditions and moment restrictions in dynamic panel data models14,749 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1979A Three-Dimensional Conceptual Model of Corporate Performance10,478 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2010A review of tax research3,167 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 2003The Cross-National Diversity of Corporate Governance: Dimensions and Determinants1,607 cited
  • 2011Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility1,605 cited

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

  • 2002Environmental disclosures in the annual report1,455 cited
  • 2011Does it Pay to Be Good...And Does it Matter? A Meta-Analysis of the Relationship between Corporate Social and Financial Performance1,395 cited
  • Cited by

    • 2019Impact of CSR on cost of debt and cost of capital: Australian evidence130 cited
    • 2022Green Credit Policy, Institution Supply and Enterprise Green Innovation91 cited
    • 2025How do firm-level and country-level sustainability governance shape corporate sustainability? Insights from environmentally-sensitive industries87 cited
    • 2018Does family control explain why corporate social responsibility affects investment efficiency?86 cited
    • 2021Financial Inclusion Paradigm Shift in the Postpandemic Period. Digital-Divide and Gender Gap86 cited
    • 2017Researching Corporate Social Responsibility in the Middle East: The Current State and Future Directions83 cited
    • 2021The Impact of Environmental, Social, and Governance (ESG) Performance on Financial Reporting Quality: International Evidence73 cited
    • 2018An extension of the industrial corporate social responsibility practices index: New information for stakeholder engagement under a multivariate approach72 cited
    • 2024Corporate Social Responsibility and the Misclassification of Income Statement Items during the Coronavirus Pandemic71 cited
    • 2020China’s financial sector sustainability and “green finance” disclosures71 cited
    • 2022Empirical analysis of the corporate social responsibility and financial performance causal nexus: Evidence from the banking sector of Bangladesh71 cited
    • 2019The link between CSR and earnings quality: evidence from Egypt68 cited
    • 2018Useful information for stakeholder engagement: A multivariate proposal of an Industrial Corporate Social Responsibility Practices Index67 cited
    • 2020Effect of corporate social responsibility scores on bank efficiency: The moderating role of institutional context63 cited
    • 2023Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective62 cited
    • 2019Framing the evolution of corporate social responsibility as a discipline (1973–2018): A large‐scale scientometric analysis62 cited