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Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?
16 references·16 citing·36 second hopsampled
Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms? (2019)Do female and independent directors expla…Corporate Social Responsibility: Strategic Implications* (2006)Corporate Social Responsibili…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Introduction (2002)IntroductionAudit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Law and Finance (1998)Law and FinanceAn Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS (1995)INSTRUMENTAL STAKEHOLDER THEO…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Some Tests of Specification f…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…From reporting to responsibility: investigating the influence of sustainability disclosure on earnings management (2024)From reporting to responsibil…Do corporate sustainability practices mitigate earnings management? The moderating role of firm size (2024)Do corporate sustainability p…Corporate social responsibility ( CSR ) and earnings management: A structured literature review with a focus on contextual factors (2024)Corporate social responsibili…Carbon emissions, female CEOs and earnings management (2024)Carbon emissions, female CEOs…Board gender diversity and corporate social responsibility: A bibliometric analysis (2023)Board gender diversity and co…Whether family ownership affects the relationship between CSR and EM: evidence from Chinese listed firms (2022)Whether family ownership affe…The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions (2022)The impact of board character…The effect of corporate governance quality and its mechanisms on firm philanthropic donations: evidence from the UK (2022)The effect of corporate gover…Corporate governance and corporate social responsibility: new evidence from China (2022)Corporate governance and corp…Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector (2022)Antecedents of corporate soci…Impact of Women and Independent Directors on Corporate Social Responsibility and Financial Performance: Empirical Evidence from an Emerging Economy (2021)Impact of Women and Independe…The Strength of CEOs’Influence on CSR in Chinese listed Companies. New Insights from an Agency Theory Perspective (2020)The Strength of CEOs’Influenc…The moderating role of CSR in board gender diversity and firm financial performance: empirical evidence from an emerging economy (2020)The moderating role of CSR in…Nonprofit organization fraud reporting: does governance matter? (2020)Nonprofit organization fraud …Do Board Gender Diversity and Non-Executive Directors Affect CSR Reporting? Insight from Agency Theory Perspective (2020)Do Board Gender Diversity and…Corporate Governance Quality, Ownership Structure, Agency Costs and Firm Performance. Evidence from an Emerging Economy (2020)Corporate Governance Quality,…Specification Tests in Econometrics (1978)Another look at the instrumental variable estimation of error-components models (1995)Initial conditions and moment restrictions in dynamic panel data models (1998)Econometric Analysis of Cross Section and Panel Data (2001)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)The role of environmental disclosures as tools of legitimacy: A research note (2006)External Control of Organizations: Resource Dependence Perspective (2011)Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Dynamic capabilities and strategic management (1997)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)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)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)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)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)
this work references cited by second hop· second hop is a sample of the most-cited connections

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
  • 1983Separation of Ownership and Control19,446 cited
  • 1998Law and Finance17,902 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 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
  • 2002Introduction3,817 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2006Corporate Social Responsibility: Strategic Implications*3,155 cited
  • 1995INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS3,104 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee

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2,787 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • Cited by

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    • 2020The moderating role of CSR in board gender diversity and firm financial performance: empirical evidence from an emerging economy48 cited
    • 2022Corporate governance and corporate social responsibility: new evidence from China47 cited
    • 2021Impact of Women and Independent Directors on Corporate Social Responsibility and Financial Performance: Empirical Evidence from an Emerging Economy46 cited
    • 2022The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions44 cited
    • 2024From reporting to responsibility: investigating the influence of sustainability disclosure on earnings management40 cited
    • 2022Whether family ownership affects the relationship between CSR and EM: evidence from Chinese listed firms38 cited
    • 2020The Strength of CEOs’Influence on CSR in Chinese listed Companies. New Insights from an Agency Theory Perspective38 cited
    • 2024Corporate social responsibility ( CSR ) and earnings management: A structured literature review with a focus on contextual factors34 cited
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