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Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs
16 references·16 citing·34 second hopsampled
Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs (2011)Corporate Social Responsibility Reporting…Detecting Earnings Management (2012)Detecting Earnings ManagementVoluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Revisiting the relation betwe…The role of environmental disclosures as tools of legitimacy: A research note (2006)The role of environmental dis…Corporate Social Responsibility and Resource-Based Perspectives (2006)Corporate Social Responsibili…The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)The relations among environme…The relation between environmental performance and environmental disclosure: a research note (2002)The relation between environm…Introduction (2002)IntroductionEarnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)Earnings Surprises, Growth Ex…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…Empirical research on accounting choice (2001)Empirical research on account…Corporate social and environmental reporting (1995)Corporate social and environm…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory (1985)Positive Accounting TheoryTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Organizational Legitimacy: Social Values and Organizational Behavior (1975)Organizational Legitimacy: So…Unveiling the Connection among ESG, Earnings Management, and Financial Distress: Insights from an Emerging Market (2023)Unveiling the Connection amon…Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance (2021)Corporate Social Responsibili…Climate change mitigation: Carbon assurance and reporting integrity (2021)Climate change mitigation: Ca…Corporate social responsibility, family ownership and earnings management: the case of Indonesia (2020)Corporate social responsibili…Corporate carbon risk exposure, voluntary disclosure, and financial reporting quality (2020)Corporate carbon risk exposur…The influence of ESG information on investment allocation decisions (2019)The influence of ESG informat…The impact of corporate social responsibility on earnings management practices: evidence from Saudi Arabia (2019)The impact of corporate socia…CSR performance and annual report readability: evidence from France (2019)CSR performance and annual re…Corporate social responsibility disclosure and financial transparency: Evidence from India (2019)Corporate social responsibili…Corporate social responsibility and earnings quality: Evidence from China (2019)Corporate social responsibili…Earnings management and corporate social responsibility: UK evidence (2018)Earnings management and corpo…Corporate social responsibility and earnings management of South African companies (2018)Corporate social responsibili…Earnings Management and CSR Disclosure. Family vs. Non-Family Firms (2017)Earnings Management and CSR D…The impact of ESG disclosures and institutional ownership on market information asymmetry (2016)The impact of ESG disclosures…Board Diversity and Corporate Social Disclosure: Evidence from Vietnam (2016)Board Diversity and Corporate…Corporate Social and Environmental Disclosure: A Positive Accounting Theory View Point (2012)Corporate Social and Environm…Sociological Paradigms and Organizational Analysis. (1983)Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms (1985)Images of Organization (1986)Stakeholder Theory: The State of the Art (2010)The Circular Economy: An Interdisciplinary Exploration of the Concept and Application in a Global Context (2015)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)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)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)External Control of Organizations: Resource Dependence Perspective (2011)Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)Specification Tests in Econometrics (1978)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Toward a New Conception of the Environment-Competitiveness Relationship (1995)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1975Organizational Legitimacy: Social Values and Organizational Behavior3,895 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2002Introduction3,817 cited
  • 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis3,357 cited
  • 1995Corporate social and environmental reporting3,320 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach2,079 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
  • 2006Corporate Social Responsibility and Resource-Based Perspectives2,005 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2002The relation between environmental performance and environmental disclosure: a research note1,490 cited
  • 2002Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio1,471 cited
  • 2001Performance Matched Discretionary Accrual Measures

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1,420 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • Cited by

    • 2016Board Diversity and Corporate Social Disclosure: Evidence from Vietnam149 cited
    • 2018Earnings management and corporate social responsibility: UK evidence129 cited
    • 2017Earnings Management and CSR Disclosure. Family vs. Non-Family Firms118 cited
    • 2016The impact of ESG disclosures and institutional ownership on market information asymmetry118 cited
    • 2020Corporate social responsibility, family ownership and earnings management: the case of Indonesia101 cited
    • 2019Corporate social responsibility and earnings quality: Evidence from China97 cited
    • 2021Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance97 cited
    • 2021Climate change mitigation: Carbon assurance and reporting integrity96 cited
    • 2018Corporate social responsibility and earnings management of South African companies94 cited
    • 2019The impact of corporate social responsibility on earnings management practices: evidence from Saudi Arabia90 cited
    • 2023Unveiling the Connection among ESG, Earnings Management, and Financial Distress: Insights from an Emerging Market89 cited
    • 2019CSR performance and annual report readability: evidence from France88 cited
    • 2020Corporate carbon risk exposure, voluntary disclosure, and financial reporting quality88 cited
    • 2019Corporate social responsibility disclosure and financial transparency: Evidence from India81 cited
    • 2019The influence of ESG information on investment allocation decisions81 cited
    • 2012Corporate Social and Environmental Disclosure: A Positive Accounting Theory View Point79 cited