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Accounting Conservatism and Corporate Social Responsibility
16 references·14 citing·36 second hop
Accounting Conservatism and Corporate Social Responsibility (2020)Accounting Conservatism and Corporate Soc…Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Social Capital, Trust, and Fi…Detecting Earnings Management (2012)Detecting Earnings ManagementStrategic management a stakeholder approach (2010)Strategic management a stakeh…New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)New Evidence on Measuring Fin…Financial Constraints Risk (2006)Financial Constraints RiskCorporate Social Responsibility Theories: Mapping the Territory (2004)Corporate Social Responsibili…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social Responsibili…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Industry costs of equity (1997)Industry costs of equityDo Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Do Investment-Cash Flow Sensi…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)The Stakeholder Theory of the…The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)The Stakeholder Theory of the…Detecting Earnings Management. (1995)Detecting Earnings Management.A Three-Dimensional Conceptual Model of Corporate Performance (1979)A Three-Dimensional Conceptua…How do firms react to capital market liberalization? Evidence from ESG reporting greenwashing (2024)How do firms react to capital…CSR practices and earnings management: the mediating effect of accounting conservatism and the moderating effect of corporate governance: evidence from Finnish companies (2024)CSR practices and earnings ma…CSR as a catalyst: Examining the effects of board gender diversity on earnings management (2024)CSR as a catalyst: Examining …Corporate social responsibility ( CSR ) and earnings management: A structured literature review with a focus on contextual factors (2024)Corporate social responsibili…The relationship between CSR disclosure and accounting conservatism: The role of state ownership (2023)The relationship between CSR …The bright side of CEO narcissism and its impact on accounting conservatism (2023)The bright side of CEO narcis…Do investors incorporate financial materiality? Remapping the environmental information in corporate sustainability reporting (2023)Do investors incorporate fina…Your Behaviour Reflects Your Risk Attitude: The Influence of CEOs’ Insurance Behaviours on Corporate Social Responsibility (2022)Your Behaviour Reflects Your …The effect of internal control and corporate social responsibility on conditional accounting conservatism: Evidence from France (2022)The effect of internal contro…Effects of air pollution on accounting conservatism (2022)Effects of air pollution on a…Do geographically nearby major customers mitigate suppliers’ stock price crash risk? (2022)Do geographically nearby majo…Environmental sustainability disclosure and accounting conservatism (2021)Environmental sustainability …Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013 (2021)Did mandatory CSR compliance …The impact of religiosity and corruption on CSR reporting: The case of U.S. banks (2019)The impact of religiosity and…Financing Constraints and Corporate Investment (1988)The determinants and implications of corporate cash holdings (1999)Corporate social responsibility and access to finance (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Demand for green finance: Resolving financing constraints on green innovation in China (2021)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate Social and Financial Performance: A Meta-Analysis (2003)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)The Financial Accelerator in a Quantitative Business Cycle Framework (1998)Managing with Style: The Effect of Managers on Firm Policies (2003)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 Modern Corporation and Private Property (1933)Social Responsibilities of the Businessman (1954)Social Responsibilities of the Businessman (2013)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)Earnings management and investor protection: an international comparison (2003)Performance matched discretionary accrual measures (2005)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)Introduction (2002)Corporate Social Responsibility: Strategic Implications* (2006)
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References

  • 2010Strategic management a stakeholder approach24,023 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1979A Three-Dimensional Conceptual Model of Corporate Performance10,478 cited
  • 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications9,170 cited
  • 2001Corporate Social Responsibility: A Theory of the Firm Perspective7,563 cited
  • 1997Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?6,790 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications5,843 cited
  • 1997Industry costs of equity5,793 cited
  • 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index5,574 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2004Corporate Social Responsibility Theories: Mapping the Territory3,979 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2017Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis

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3,754 cited
  • 2006Financial Constraints Risk3,702 cited
  • Cited by

    • 2019The impact of religiosity and corruption on CSR reporting: The case of U.S. banks124 cited
    • 2023The relationship between CSR disclosure and accounting conservatism: The role of state ownership58 cited
    • 2024How do firms react to capital market liberalization? Evidence from ESG reporting greenwashing57 cited
    • 2022Effects of air pollution on accounting conservatism42 cited
    • 2021Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 201340 cited
    • 2022Your Behaviour Reflects Your Risk Attitude: The Influence of CEOs’ Insurance Behaviours on Corporate Social Responsibility38 cited
    • 2023Do investors incorporate financial materiality? Remapping the environmental information in corporate sustainability reporting35 cited
    • 2024Corporate social responsibility ( CSR ) and earnings management: A structured literature review with a focus on contextual factors34 cited
    • 2022Do geographically nearby major customers mitigate suppliers’ stock price crash risk?31 cited
    • 2022The effect of internal control and corporate social responsibility on conditional accounting conservatism: Evidence from France27 cited
    • 2024CSR practices and earnings management: the mediating effect of accounting conservatism and the moderating effect of corporate governance: evidence from Finnish companies23 cited
    • 2024CSR as a catalyst: Examining the effects of board gender diversity on earnings management21 cited
    • 2021Environmental sustainability disclosure and accounting conservatism19 cited
    • 2023The bright side of CEO narcissism and its impact on accounting conservatism18 cited