We examine the incentives of socially responsible firms, relative to a set of control firms, to engage in earnings management. We measure socially responsible behavior using various proxies of corporate social responsibility, and earnings management using abnormal levels of accruals, cash flows,...

Firms' efforts to mitigate greenhouse gas emissions and curb climate change has recently become a significant area of concern to investors. We examine how management's focus on mitigating its direct versus indirect emissions influences a firm's ability to attract capital from investors, and how...

Prior archival research documents a positive association between managers' socially responsible actions and their ethical behavior in other domains and typically attributes this association to firm- and manager-level fixed effects. Using an experiment, we provide evidence about a new mechanism...

Managers prepare corporate social responsibility (CSR) reports by recalling and describing their past socially responsible actions. Using an experiment, we test whether the manner in which managers prepare CSR reports influences their subsequent ethical decisions. CSR reporting guidelines and...