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Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective
16 references·8 citing·48 second hopsampled
Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective (2023)Real earnings management and ESG disclosu…Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Corporate Social Responsibility as a Conflict Between Shareholders (2010)Corporate Social Responsibili…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations (2007)Putting the S back in corpora…Corporate Social Responsibility: Strategic Implications* (2006)Corporate Social Responsibili…The economic implications of corporate financial reporting (2005)The economic implications of …Social Influence: Compliance and Conformity (2004)Social Influence: Compliance …Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Managing Legitimacy: Strategic and Institutional Approaches (1995)Managing Legitimacy: Strategi…A Focus Theory of Normative Conduct: A Theoretical Refinement and Reevaluation of the Role of Norms in Human Behavior (1991)A Focus Theory of Normative C…Social Norms and Economic Theory (1989)Social Norms and Economic The…Management ownership and market valuation (1988)Management ownership and mark…A Theory of Social Custom, of Which Unemployment May be One Consequence (1980)A Theory of Social Custom, of…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The interplay of real earnings management, internal control and credit ratings in China (2025)The interplay of real earning…The Impact of ESG on Earnings Quality and Real Earnings Management: The Role of Firm Size (2025)The Impact of ESG on Earnings…Green workforce in tourism and hospitality: A systematic review and future research agenda (2025)Green workforce in tourism an…Does ESG Disclosure Matter for the Tax Avoidance–Firm Value Relationship? Evidence from an Emerging Market (2025)Does ESG Disclosure Matter fo…Audit quality moderating effect on the relationship between earnings management and ESG reporting in the Jordanian banking industry (2025)Audit quality moderating effe…Does CEO duality moderate environmental, social, and governance performance-earnings management relationship? Evidence from emerging markets (2024)Does CEO duality moderate env…Do corporate sustainability practices mitigate earnings management? The moderating role of firm size (2024)Do corporate sustainability p…Addressing environment, social and governance (ESG) investment in China: Does board composition and financing decision matter? (2024)Addressing environment, socia…Studies in Ethnomethodology. (1968)Social Learning Theory. (1978)The extended contact effect: Knowledge of cross-group friendships and prejudice. (1997)Altruism and Prosocial Behavior (2003)Social Identity, Self-Categorization, and the Communication of Group Norms (2006)Mind, Self, and Society (2015)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The Structure of Scientific Revolutions (1963)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)Corporate Social Responsibility and Resource-Based Perspectives (2006)The New Political Role of Business in a Globalized World: A Review of a New Perspective on CSR and its Implications for the Firm, Governance, and Democracy (2010)How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction (2014)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)A study of normative and informational social influences upon individual judgment. (1955)The Norm of Reciprocity: A Preliminary Statement (1960)Self-Perception Theory (1972)Psychological Perspectives on Legitimacy and Legitimation (2005)Marketing through Instagram influencers: the impact of number of followers and product divergence on brand attitude (2017)Using social and behavioural science to support COVID-19 pandemic response (2020)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)A review of the theories of corporate social responsibility: Its evolutionary path and the road ahead (2007)What drives corporate social performance? The role of nation-level institutions (2012)What We Know and Don’t Know About Corporate Social Responsibility (2012)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Modes of Network Governance: Structure, Management, and Effectiveness (2007)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)Corporate financing and investment decisions when firms have information that investors do not have (1984)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)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)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 1988Management ownership and market valuation6,910 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2004Social Influence: Compliance and Conformity6,052 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2007Putting the S back in corporate social responsibility: A multilevel theory of social change in organizations3,447 cited
  • 2006Corporate Social Responsibility: Strategic Implications*3,155 cited
  • 1991A Focus Theory of Normative Conduct: A Theoretical Refinement and Reevaluation of the Role of Norms in Human Behavior3,135 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2010Corporate Social Responsibility as a Conflict Between Shareholders2,311 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 1989Social Norms and Economic Theory2,070 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 1980A Theory of Social Custom, of Which Unemployment May be One Consequence1,648 cited
  • Cited by

    • 2024Addressing environment, social and governance (ESG) investment in China: Does board composition and financing decision matter?66 cited
    • 2024Do corporate sustainability practices mitigate earnings management? The moderating role of firm size24 cited
    • 2025Audit quality moderating effect on the relationship between earnings management and ESG reporting in the Jordanian banking industry22 cited
    • 2025Does ESG Disclosure Matter for the Tax Avoidance–Firm Value Relationship? Evidence from an Emerging Market21 cited
    • 2025Green workforce in tourism and hospitality: A systematic review and future research agenda19 cited
    • 2024Does CEO duality moderate environmental, social, and governance performance-earnings management relationship? Evidence from emerging markets19 cited
    • 2025The interplay of real earnings management, internal control and credit ratings in China19 cited
    • 2025The Impact of ESG on Earnings Quality and Real Earnings Management: The Role of Firm Size16 cited