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Corporate Social Responsibility Information Disclosure and Corporate Fraud—“Risk Reduction” Effect or “Window Dressing” Effect?
16 references·1 citing·49 second hop
Corporate Social Responsibility Information Disclosure and Corporate Fraud—“Risk Reduction” Effect or “Window Dressing” Effect? (2019)Corporate Social Responsibility Informati…Gender Diversity and Securities Fraud (2015)Gender Diversity and Securiti…CEO Connectedness and Corporate Fraud (2015)CEO Connectedness and Corpora…Managing Corporate Sustainability and CSR: A Conceptual Framework Combining Values, Strategies and Instruments Contributing to Sustainable Development (2013)Managing Corporate Sustainabi…Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Is Corporate Social Responsib…What We Know and Don’t Know About Corporate Social Responsibility (2012)What We Know and Don’t Know A…Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…Does CSR Reduce Firm Risk? Evidence from Controversial Industry Sectors (2012)Does CSR Reduce Firm Risk? Ev…Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility (2008)Are Socially Responsible Mana…Ownership structure, corporate governance, and fraud: Evidence from China (2005)Ownership structure, corporat…Managers' Personal Values as Drivers of Corporate Social Responsibility (2004)Managers' Personal Values as …Corporate Social Responsibility and Financial Disclosures: An Alternative Explanation for Increased Disclosure (2001)Corporate Social Responsibili…Information Revelation and Certification Intermediaries (1999)Information Revelation and Ce…The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders (1991)The pyramid of corporate soci…Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model (1991)Ethical Decision Making by In…Corporate culture and economic theory (1990)Corporate culture and economi…A Three-Dimensional Conceptual Model of Corporate Performance (1979)A Three-Dimensional Conceptua…Corporate social responsibility and corporate fraud in China: The perspective of moderating effect of board gender diversity (2023)Corporate social responsibili…Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Corporate Social Responsibility (1999)Does Doing Good Always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility (2001)The Social Responsibility of Business Is to Increase Its Profits (2007)A Theory of Cognitive Dissonance (1957)Culture's Consequences: International Differences in Work-Related Values. (1983)Burnout: 35 years of research and practice (2009)Political Ideologies of CEOs (2013)Corporate social responsibility and stock price crash risk (2014)A Theory of Cognitive Dissonance (2017)Risk, Return, and Equilibrium: Empirical Tests (1973)Detecting Earnings Management. (1995)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Corporate Sustainability: First Evidence on Materiality (2016)The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017)Environmental, Social, and Governance (ESG) disclosure: A literature review (2022)The psychology of interpersonal relations. 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(1966)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Ethical leadership: A social learning perspective for construct development and testing (2005)Ethical leadership: A review and future directions (2006)Principles alone cannot guarantee ethical AI (2019)The Modern Corporation and Private Property (1933)Social Responsibilities of the Businessman (1954)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)Corporate Social and Financial Performance: A Meta-Analysis (2003)Social Responsibilities of the Businessman (2013)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Law and Finance (1998)Recent Developments in Corporate Governance: An Overview (2006)Corporate governance in emerging markets: A survey (2012)Do women directors improve firm performance in China? (2013)Earnings Management During Import Relief Investigations (1991)Strategic management a stakeholder approach (2010)The Causal Effect of Corporate Governance on Corporate Social Responsibility (2011)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)Handbook of Industrial and Organizational Psychology. (1977)The New Institutionalism in Organizational Analysis. (1993)Best Practice Recommendations for Designing and Implementing Experimental Vignette Methodology Studies (2014)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review (2017)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Performance matched discretionary accrual measures (2005)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Responsible Investing: The ESG-Efficient Frontier (2019)International Norm Dynamics and Political Change (1998)Social Theory of International Politics (1999)Varieties of Capitalism (2001)
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References

  • 1979A Three-Dimensional Conceptual Model of Corporate Performance10,478 cited
  • 1991The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders9,028 cited
  • 1991Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model4,134 cited
  • 2012What We Know and Don’t Know About Corporate Social Responsibility3,580 cited
  • 1990Corporate culture and economic theory2,233 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 2004Managers' Personal Values as Drivers of Corporate Social Responsibility1,492 cited
  • 2005Ownership structure, corporate governance, and fraud: Evidence from China1,071 cited
  • 2008Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility998 cited
  • 2013Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities927 cited
  • 2012Does CSR Reduce Firm Risk? Evidence from Controversial Industry Sectors877 cited
  • 2015Gender Diversity and Securities Fraud796 cited
  • 2013Managing Corporate Sustainability and CSR: A Conceptual Framework Combining Values, Strategies and Instruments Contributing to Sustainable Development724 cited
  • 2015CEO Connectedness and Corporate Fraud

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645 cited
  • 1999Information Revelation and Certification Intermediaries580 cited
  • 2001Corporate Social Responsibility and Financial Disclosures: An Alternative Explanation for Increased Disclosure450 cited
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    • 2023Corporate social responsibility and corporate fraud in China: The perspective of moderating effect of board gender diversity33 cited