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Corporate social responsibility : opportunistic behavior under earnings management?
Jian, Jianhui; He, Keke; Liu, Yuan; Sun, Yulong - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 2, pp. 247-268
Persistent link: https://www.econbiz.de/10014489091
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Earnings management, financial performance and the moderating effect of corporate social responsibility : evidence from France
Chakroun, Salma; Amar, Anis Ben - In: Management research review 45 (2022) 3, pp. 331-362
Persistent link: https://www.econbiz.de/10012880674
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Are the quantity and quality of sustainability disclosures associated with the innate and discretionary earnings quality?
Rezaee, Zabihollah; Tuo, Ling - In: Journal of business ethics : JOBE 155 (2019) 3, pp. 763-786
Persistent link: https://www.econbiz.de/10011998772
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What does corporate sustainability reporting imply to auditors? : Evidence from going-concern opinions and discretionary accruals
Tuo, Ling; Han, Shipeng; Rezaee, Zabihollah; Yu, Ji - In: International journal of accounting and information … 31 (2023) 3, pp. 478-503
Persistent link: https://www.econbiz.de/10014316620
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The effect of corporate social responsibility practices on real earnings management : evidence from a European ESG data
Chouaibi, Yamina; Zouari, Ghazi - In: International journal of disclosure and governance 19 (2022) 1, pp. 11-30
Persistent link: https://www.econbiz.de/10013163921
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Are socially responsible firms responsible to accounting? : a meta-analysis of the relationship between corporate social responsibility and earnings management
Shi, Hao; Liu, Haijian; Wu, Yixue - In: Journal of financial reporting & accounting : JFRA 22 (2024) 3, pp. 500-526
Persistent link: https://www.econbiz.de/10014635817
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Is the time ripe for global binding norms for corporate accountability?
Stec, Stephen; Paszkiewicz, Magdalena; Antypas, Alexios - In: International journal of innovation and sustainable … 11 (2017) 2/3, pp. 130-148
Persistent link: https://www.econbiz.de/10011866452
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Ethical environment, accountability, and sustainability reporting : what is the connection in the hospitality and tourism industry?
Hamrouni, Amal; Karaman, Abdullah S.; Kuzey, Cemil; … - In: Tourism economics : the business and finance of tourism … 29 (2023) 3, pp. 664-695
Persistent link: https://www.econbiz.de/10014325814
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The role of the institutional framework in the relationship between earnings management and corporate social performance
Kyaw, Khine; Olugbode, Mojisola; Petracci, Barbara - In: Corporate social responsibility and environmental management 24 (2017) 6, pp. 543-554
Persistent link: https://www.econbiz.de/10011890715
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Environmental, social, and governance scores and earnings management in telecommunication companies : an international perspective
Acar, Goksel; Coşkun, Ali - In: Financial internet quarterly 19 (2023) 2, pp. 26-35
This study investigates the relationship between environmental, social, and governance (ESG) scores and potential tendencies to manipulate the earnings of telecommunication companies. We assumed a negative relationship between ESG scores and earnings management since the companies with higher...
Persistent link: https://www.econbiz.de/10014330074