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CSR disclosure and state ownership: implications for earnings management and market value
16 references·1 citing·39 second hop
CSR disclosure and state ownership: implications for earnings management and market value (2023)CSR disclosure and state ownership: impli…Aggregate Confusion: The Divergence of ESG Ratings (2022)Aggregate Confusion: The Dive…Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Social Capital, Trust, and Fi…Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Does Corporate Social Respons…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility (2007)Why would corporations behave…The Social Responsibility of Business Is to Increase Its Profits (2007)The Social Responsibility of …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)A Stakeholder Framework for A…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The influence of environmental, social, and governance disclosure on market reaction: evidence from emerging markets (2025)The influence of environmenta…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)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)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Institutions, Institutional Change and Economic Performance (1990)Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations (2007)What We Know and Don’t Know About Corporate Social Responsibility (2012)Does Corporate Social Responsibility Lead to Superior Financial Performance? A Regression Discontinuity Approach (2015)A Three-Dimensional Conceptual Model of Corporate Performance (1979)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Corporate Social and Financial Performance: A Meta-Analysis (2003)Strategic management a stakeholder approach (2010)ESG and financial performance: aggregated evidence from more than 2000 empirical studies (2015)Social Capital in the Creation of Human Capital (1988)The Cross-Section of Expected Stock Returns (1992)Bowling alone (2000)Do institutional investors drive corporate social responsibility? International evidence (2018)Firms and social responsibility: A review of ESG and CSR research in corporate finance (2021)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)The ultimate ownership of Western European corporations (2002)Law, finance, and economic growth in China (2005)The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders (1991)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)
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References

  • 2007The Social Responsibility of Business Is to Increase Its Profits11,534 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance7,851 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2007Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility4,891 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 2017Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis3,754 cited
  • 2010Does Corporate Social Responsibility Affect the Cost of Capital?3,461 cited
  • 2022Aggregate Confusion: The Divergence of ESG Ratings3,411 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited

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  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
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    • 2025The influence of environmental, social, and governance disclosure on market reaction: evidence from emerging markets30 cited