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ARE CORPORATE SOCIAL RESPONSIBILITY ACTIVE FIRMS LESS INVOLVED IN EARNINGS MANAGEMENT? EMPIRICAL EVIDENCE FROM CHINA
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2010Signaling Theory: A Review and Assessment6,720 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
  • 2008Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility998 cited
  • 2007Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence609 cited
  • 2007Corporate Social Responsibility and Managerial Entrenchment428 cited
  • 2010Corporate environmental disclosure, corporate governance and earnings management362 cited
  • 2010Corporate Social Responsibility in China: Window Dressing or Structural Change340 cited
  • 2013Corporate Social Responsibility, Corporate Governance and Earnings Quality: Evidence from K orea

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325 cited
  • 2021Corporate contributions to the Sustainable Development Goals: An empirical analysis informed by legitimacy theory319 cited
  • 2012Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies301 cited
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