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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

Corporate governance and accountability

Atkins, Jill - 2010 - 3. ed.

Persistent link: https://www.econbiz.de/10003881402

Determinants of corporate social disclosure through a multi-perspective approach : evidence from the target companies of socially responsible funds

Gangi, Francesco; Trotta, Carmen - In: Accounting and control for sustainability, (pp. 33-75). 2013

Persistent link: https://www.econbiz.de/10010226058

The role of directors representing institutional ownership in sustainable development through corporate social responsibility reporting

Pucheta-Martínez, María Consuelo; Chiva-Ortells, Carlos - In: Sustainable development 26 (2018) 6, pp. 835-846

Persistent link: https://www.econbiz.de/10011973662

Corporate social responsibility and access to finance

Cheng, Beiting; Ioannou, Ioannis; Serafeim, George - In: Strategic management journal 35 (2014) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10010233192

Analyzing sector-specific CSR reporting : social and environmental disclosure to investors in the chemicals and banking and insurance industry

Lock, Irina; Seele, Peter - In: Corporate social responsibility and environmental management 22 (2015) 2, pp. 113-128

Persistent link: https://www.econbiz.de/10011296111

Willingness to invest and the assurance of corporate social responsibility reports

Thanyawee Pratoomsuwan; Yingyot Chiaravutthi - In: Corporate social responsibility and environmental management 30 (2023) 1, pp. 192-208

Persistent link: https://www.econbiz.de/10014245508

Socially responsible investment practices and implementation approaches : a case study of listed extractive firms in Ghana

Cudjoe, Mawuena Akosua; Ahmed Razman Abdul Latiff; Nor … - In: Cogent business & management 10 (2023) 2, pp. 1-21

We explore the socially responsible investment practices and implementation approaches of some extractive listed firms through the lens of institutional theory. Using an interpretive case study approach with data collected from interviews, observations, and archival documents, over 10 months, we...

Persistent link: https://www.econbiz.de/10014503257

Assurance of corporate social responsibility reports : examining the role of internal and external corporate governance mechanisms

García-Sánchez, Isabel-María; Hussain, Nazim; Khan, … - In: Corporate social responsibility and environmental management 29 (2022) 1, pp. 89-106

Persistent link: https://www.econbiz.de/10012807831

Examining the influence of institutional investors on the readability of environmental disclosure in CSR reports of Chinese listed firms

Lin, Philip T.; Li, Peixia; Akbar, Ahsan - In: Corporate social responsibility and environmental management 31 (2024) 2, pp. 1254-1267

Persistent link: https://www.econbiz.de/10014507131

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