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Is Earnings Quality Associated with Corporate Social Responsibility?

Kim, Yongtae - 2012

) using alternative proxies for CSR and accruals quality. To the extent that we control for the potential effects of … quality financial reports …

Persistent link: https://www.econbiz.de/10013114354

Are corporate social responsibility active firms less involved in earnings management? : empirical evidence from China

Pasko, Oleh; Chen, Fuli; Proskurina, Nelia; Mao, Rong; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 504-516

This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...

Persistent link: https://www.econbiz.de/10012888475

Corporate Social Responsibility and Earnings Quality in the Context of Changing Regulatory Regimes

Cao, Zhangfan - 2020

We examine the relationship of corporate social responsibility (CSR) with earnings management in the context of changing regulatory regimes. We find firms with higher CSR engagement are more likely to have higher discretionary accruals before the Sarbanes Oxley Act of 2002 (SOX) whereas...

Persistent link: https://www.econbiz.de/10012854867

Does Profit Maximization Impact Sustainability? - An Examination

Nugent, John H. - 2015

This paper examines the relationship between profit maximization and sustainability within the framework of the life cycle phenomenon for a corporation. It appears a pattern becomes the norm regarding business entities as well as other organizational forms regarding sustainability

Persistent link: https://www.econbiz.de/10013018526

Corporate Social Responsibility, Shariah-Compliance, and Earnings Quality

Alsaadi, Abdullah - 2016

This study examines the effect of two potential sources of ethical principles on earnings quality: corporate social … Shariah index leads to earnings manipulation. Our results are robust after using several alternative quality metrics for … CSR, Shariah-compliance, and the quality of financial reporting …

Persistent link: https://www.econbiz.de/10012985301

Earnings Forecasts of Female CEOs : Quality and Consequences

Francoeur, Claude; Li, Yuntian; Singer, Zvi; Zhang, Jing - 2021

female CEOs, possibly because they realize female CEOs’ superior forecasting quality. Our results are robust to the use of …

Persistent link: https://www.econbiz.de/10013218627

Analyst teams

Fang, Bingxu; Hope, Ole-Kristian - 2019

This paper examines the impact of teamwork on sell-side analysts' performance. Using a hand-collected sample of over 50,000 analyst research reports, we find that analyst teams issue more than 70% of annual earnings forecasts. In contrast, most prior research implicitly assumes that forecasts...

Persistent link: https://www.econbiz.de/10012052460

Some Thoughts on the Ethics of Parking Profits Offshore

McGee, Robert W. - 2014

Persistent link: https://www.econbiz.de/10014147561

Empirical relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility

Riyadh, Hosam Alden; Al-Shmam, Maher A.; Ahmed, … - In: Cogent business & management 11 (2024) 1, pp. 1-22

The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...

Persistent link: https://www.econbiz.de/10014527123

Profit and Loss from the Management Perspective : How Are the Earnings Presented in the Management Reports?

Vargas, Luiz Henrique Fernandes - 2015

This paper aims to analyze how textual information on company earnings are presented in the Management Reports in alternating periods of profit and loss. The theoretical foundations were based on the agency theory and on impression management. A qualitative-quantitative approach was adopted and...

Persistent link: https://www.econbiz.de/10013031130

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