Similar Search Results

The dark triad and corporate sustainability : an empirical analysis of personality traits of sustainability managers

Pelster, Matthias; Schaltegger, Stefan - In: Business ethics, the environment & responsibility 31 (2022) 1, pp. 80-99

Persistent link: https://www.econbiz.de/10012795273

Corporate environmental disclosure and earnings management : the moderating role of corporate governance structures

Gerged, Ali Meftah; Albitar, Khaldoon; Al-Haddad, Lara - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 2789-2810

Persistent link: https://www.econbiz.de/10014327593

The impact of chief executive officer narcissism on environmental, social, and governance reporting

Kind, Finja Lena; Zeppenfeld, Jennifer; Lueg, Rainer - In: Business strategy and the environment 32 (2023) 7, pp. 4448-4466

Persistent link: https://www.econbiz.de/10014441621

Can Corporate Social Responsibility Counteract Managers' Incentives to Manage Earnings?

Agoglia, Christopher P. - 2017

when making operational and financial decisions. One such decision that managers face involves managing earnings. We … conduct an experiment in which experienced managers are placed in the role of a division manager facing an accrual decision …. We propose, and find support for, a moderated-mediation model in which the firm's commitment to CSR influences managers …

Persistent link: https://www.econbiz.de/10012954526

Accrual-based, real activities earnings management and corporate social responsibility : a virtuous circle? : emerging market evidence

Nguyen Vinh Khuong; Huynh Thi Ngoc Ly; Le Huu Tuan Anh - In: Cogent economics & finance 11 (2023) 1, pp. 1-28

The relationship between Earnings Management (EM) and Corporate Social Responsibilities (CSR) has raised a considerable number of attentions, especially, in financial and accounting field since they determine firms' performance as well as market positioning. On the contrary, in an emerging...

Persistent link: https://www.econbiz.de/10014500807

Corporate social responsibility, board gender diversity and real earnings management : the case of Jordan

Ghaleb, Belal Ali Abdulraheem; Qaderi, Sumaia Ayesh; … - In: Cogent business & management 8 (2021) 1, pp. 1-19

This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content...

Persistent link: https://www.econbiz.de/10012665927

Sustainability reporting and earnings manipulation in Saudi market : does institutional ownership matter?

Abdullah, Abdulwahid Ahmed Hashed; Ghaleb, Belal Ali … - In: Cogent business & management 10 (2023) 3, pp. 1-19

Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting reduces real earnings management (REM) practices and...

Persistent link: https://www.econbiz.de/10014506300

Real earnings management and capital structure : does environmental, social and governance (ESG) performance matter?

Adeneye, Yusuf Babatunde; Kammoun, Ines - In: Cogent business & management 9 (2022) 1, pp. 1-22

role of environmental, social, and governance (ESG) performance on the impact of REM on leverage. We find that REM has a … influence leverage. On the role of ESG performance, we find that REM significantly and positively affects leverage in firms with … low ESG performance and across ESG pillar scores. However, REM does not affect leverage in high- ESG performing firms …

Persistent link: https://www.econbiz.de/10014439965

Corporate social responsibility and earnings quality in the context of changing regulatory regimes and the financial crisis

Cao, Zhangfan; Rees, William; Rodionova, Tatiana - In: Revista de Contabilidad 26 (2023) 1, pp. 124-137

Persistent link: https://www.econbiz.de/10013498915

CEO Attributes, Sustainable Performance, Environmental Performance, and Environmental Reporting : New Insights from Upper Echelons Perspective

Shahab, Yasir - 2020

This study examines the impact of CEO attributes on sustainable performance, environmental performance and environmental reporting, which are motivated by institutionally-driven environmental policies, regulations, and management in the context of Chinese listed firms. Using a comprehensive...

Persistent link: https://www.econbiz.de/10012844984

1
2
3
4
5
6
7
8
9
10
Next
Last