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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
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Corporate governance and accountability
Atkins, Jill - 2010 - 3. ed.
Persistent link: https://www.econbiz.de/10003881402
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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
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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
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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
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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
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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
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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
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Effect of mandatory sustainability performance disclosures on firm value : evidence from listed European firms
Nampoothiri, Madhavan Vishnu; Entrop, Oliver; Thillai … - In: Corporate social responsibility and environmental management 31 (2024) 6, pp. 5220-5235
Persistent link: https://www.econbiz.de/10015101740
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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