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Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis
16 references·1 citing·42 second hop
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis (2023)Can CSR constrain accruals and real earni…ESG Ratings and Stock Performance during the COVID-19 Crisis (2021)ESG Ratings and Stock Perform…ESG impact on performance of US S&P 500-listed firms (2020)ESG impact on performance of …Corporate Social Responsibility during COVID-19 Pandemic (2020)Corporate Social Responsibili…Policy uncertainty and earnings management: International evidence (2019)Policy uncertainty and earnin…Corporate Social Responsibility and Earnings Quality: International Evidence (2015)Corporate Social Responsibili…Financial Crisis And Earnings Management: The European Evidence (2014)Financial Crisis And Earnings…How far can we trust earnings numbers? What research tells us about earnings management (2013)How far can we trust earnings…Does Corporate Governance Influence Earnings Management in Latin American Markets? (2013)Does Corporate Governance Inf…Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies (2012)Corporate Social Responsibili…The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study (2011)The Relationship Between Corp…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…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…TOWARD A STEWARDSHIP THEORY OF MANAGEMENT (1997)TOWARD A STEWARDSHIP THEORY O…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect Theory: An Analysis …Exploring the Influence of Accounting Reporting Complexity on ESG Disclosure (2025)Exploring the Influence of Ac…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Cultures and Organizations: Software of the Mind. 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References

  • 1979Prospect Theory: An Analysis of Decision under Risk48,459 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1997TOWARD A STEWARDSHIP THEORY OF MANAGEMENT5,371 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
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  • 2013Does Corporate Governance Influence Earnings Management in Latin American Markets?472 cited
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  • 2012Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies301 cited
  • 2020Corporate Social Responsibility during COVID-19 Pandemic251 cited
  • 2019Policy uncertainty and earnings management: International evidence249 cited
  • 2015Corporate Social Responsibility and Earnings Quality: International Evidence241 cited
  • 2014Financial Crisis And Earnings Management: The European Evidence240 cited
  • 2013

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How far can we trust earnings numbers? What research tells us about earnings management
225 cited
  • 2021ESG Ratings and Stock Performance during the COVID-19 Crisis205 cited
  • Cited by

    • 2025Exploring the Influence of Accounting Reporting Complexity on ESG Disclosure41 cited