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Does environmental, social, and governance rating affect firms’ real earnings management
16 references·0 citing·42 second hop
Does environmental, social, and governance rating affect firms’ real earnings management (2024)Does environmental, social, and governanc…Does ESG certification add firm value? (2020)Does ESG certification add fi…ESG practices and the cost of debt: Evidence from EU countries (2019)ESG practices and the cost of…Corporate Social Responsibility and Firm Risk: Theory and Empirical Evidence (2018)Corporate Social Responsibili…Stakeholder Theory: The State of the Art (2017)Stakeholder Theory: The State…Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Voluntary Nonfinancial Disclo…Stakeholder Theory (2010)Stakeholder TheoryThe Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Earnings volatility and earnings predictability (2008)Earnings volatility and earni…Analyst coverage and earnings management (2008)Analyst coverage and earnings…The role of environmental disclosures as tools of legitimacy: A research note (2006)The role of environmental dis…The Role of Corporate Social Responsibility in Strengthening Multiple Stakeholder Relationships: A Field Experiment (2006)The Role of Corporate Social …Economic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005)Economic Effects of Tightenin…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…AN EMPIRICAL EXAMINATION OF THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY. (1985)AN EMPIRICAL EXAMINATION OF T…A Three-Dimensional Conceptual Model of Corporate Performance (1979)CORPORATE SOCIAL RESPONSIBILITY AND FIRM FINANCIAL PERFORMANCE. (1988)Corporate Social Responsibility: Strategic Implications* (2006)Stakeholder Theory: The State of the Art (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility (2011)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Organizational Legitimacy: Social Values and Organizational Behavior (1975)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)Introduction (2002)Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2011)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)The Company and the Product: Corporate Associations and Consumer Product Responses (1997)Does Doing Good Always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility (2001)Reaping relational rewards from corporate social responsibility: The role of competitive positioning (2007)Corporate Hypocrisy: Overcoming the Threat of Inconsistent Corporate Social Responsibility Perceptions (2009)How can corporate social responsibility activities create value for stakeholders? A systematic review (2010)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility and access to finance (2013)Corporate Sustainability: First Evidence on Materiality (2016)The determinants and implications of corporate cash holdings (1999)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate goodness and shareholder wealth (2014)Sustainable investing in equilibrium (2020)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)The economic implications of corporate financial reporting (2005)Stakeholder Theory, Value, and Firm Performance (2013)The impact of corporate social responsibility on investment recommendations: Analysts' perceptions and shifting institutional logics (2014)
this work references cited by second hop

References

  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1985AN EMPIRICAL EXAMINATION OF THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY.2,727 cited
  • 2010Stakeholder Theory2,631 cited
  • 2018Corporate Social Responsibility and Firm Risk: Theory and Empirical Evidence2,219 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
  • 2008Analyst coverage and earnings management1,826 cited
  • 2006The Role of Corporate Social Responsibility in Strengthening Multiple Stakeholder Relationships: A Field Experiment1,653 cited
  • 2017Stakeholder Theory: The State of the Art1,114 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
  • 2019ESG practices and the cost of debt: Evidence from EU countries924 cited
  • 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited

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  • 2020Does ESG certification add firm value?648 cited
  • 2008Earnings volatility and earnings predictability637 cited
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