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The mediating role of real earnings management in the relationship between CSR practices and cost of equity: evidence from European ESG data
16 references·1 citing·48 second hop
The mediating role of real earnings management in the relationship between CSR practices and cost of equity: evidence from European ESG data (2022)The mediating role of real earnings manag…Partial least squares structural equation modeling (PLS-SEM) (2014)Partial least squares structu…Corporate social responsibility and access to finance (2013)Corporate social responsibili…Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Does Corporate Social Respons…Using PLS Path Modeling for Assessing Hierarchical Construct Models: Guidelines and Empirical Illustration1 (2009)Using PLS Path Modeling for A…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…How corporate social responsibility is defined: an analysis of 37 definitions (2006)How corporate social responsi…Information and the Cost of Capital (2004)Information and the Cost of C…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models (1982)Asymptotic Confidence Interva…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Organizational Legitimacy: Social Values and Organizational Behavior (1975)Organizational Legitimacy: So…Trick or treat? A bibliometric literature review of corporate social responsibility and earnings management (2024)Trick or treat? A bibliometri…Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)PLS-SEM: Indeed a Silver Bullet (2011)A primer on partial least squares structural equation modeling (PLS-SEM) (2014)Partial least squares structural equation modeling (PLS-SEM): A useful tool for family business researchers (2014)When to use and how to report the results of PLS-SEM (2018)Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R (2021)Job Market Signaling (1973)Econometric Analysis of Cross Section and Panel Data (2001)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Corporate Social Responsibility and Firm Risk: Theory and Empirical Evidence (2018)Corporate green bonds (2021)The Social Construction of Reality: A Treatise in the Sociology of Knowledge. (1967)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)The Social Responsibility of Business Is to Increase Its Profits (2007)The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice (2010)The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness (2013)Conceptualizing the circular economy: An analysis of 114 definitions (2017)The theory of planned behavior (1991)A power primer. (1992)Lateral Collinearity and Misleading Results in Variance-Based SEM: An Illustration and Recommendations (2012)Consistent Partial Least Squares Path Modeling1 (2015)How to Specify, Estimate, and Validate Higher-Order Constructs in PLS-SEM (2019)Size and Composition of Corporate Boards of Directors: The Organization and its Environment (1972)STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES (1991)Managing Legitimacy: Strategic and Institutional Approaches (1995)Introduction (2002)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)Law and Finance (1998)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Determinants of corporate borrowing (1977)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)The economic implications of corporate financial reporting (2005)Confidence Limits for the Indirect Effect: Distribution of the Product and Resampling Methods (2004)lavaan : An R Package for Structural Equation Modeling (2012)
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References

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  • 1982Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models12,786 cited
  • 2014Partial least squares structural equation modeling (PLS-SEM)11,717 cited
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  • 2009Using PLS Path Modeling for Assessing Hierarchical Construct Models: Guidelines and Empirical Illustration14,931 cited
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  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited

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2008
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
2,489 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
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    • 2024Trick or treat? A bibliometric literature review of corporate social responsibility and earnings management24 cited