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Is Earnings Quality Associated with Corporate Social Responsibility?

Kim, Yongtae - 2012

This study examines whether socially responsible firms behave differently from other firms in their financial reporting. Specifically, we question whether firms that exhibit corporate social responsibility (CSR) also behave in a responsible manner to constrain earnings management, thereby...

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

Environmental Cost Accounting in Italy : A Research Note

Marelli, Alessandro - 2012

The purpose of the paper is to identify the reasons for corporate adoptions of environmental information in their internal decision-making processes. The focus on the reasons helps understand manager practices and analyse the role played by cost management in solving environmental concerns. The...

Persistent link: https://www.econbiz.de/10013116752

The Impact of Religion on Financial Reporting Irregularities

McGuire, Sean T. - 2011

This study examines the impact of religion on financial reporting. We predict that firms in religious areas are less likely to engage in financial reporting irregularities because prior research links religiosity to reduced acceptance of unethical business practices. Our results suggest that...

Persistent link: https://www.econbiz.de/10013121558

Investigating the Relationship between Firm Characteristics and Mandatory Disclosure Level within the Egyptian Environment

Dahawy, Khaled M. - 2011

quality accounting standards would result in more adequate information disclosure. This research aims to identify companies …' disclosure level after the compliance with the newly issued Egyptian Accounting Standards, and test the relationship between firm … characteristics and mandatory disclosure level in the Egyptian context. Firm characteristics have been divided into three groups …

Persistent link: https://www.econbiz.de/10013123373

The Evolution of Non-Financial Disclosure in a European Perspective

Manes Rossi, Francesca - 2011

regulations concerning mandatory non-financial disclosure at national level, if any. Starting from the results of the empirical …

Persistent link: https://www.econbiz.de/10013125718

Government Governance and the Need to Reconcile Government Regulation with Board Fiduciary Duties

Fairfax, Lisa M. - 2012

Corporate governance scandals inevitably raise concerns about the extent to which corporate directors failed in their responsibility to monitor the corporation and its managers, especially in terms of the latter's' misdeeds. Corporate governance reforms strive to shore up directors' roles by...

Persistent link: https://www.econbiz.de/10013099463

Triple-Bottom-Line Goals in a Management Control System : Experimental Effects on Commitment and Trust

Stace, Roger - 2012

Despite empirical evidence that corporate social - and environmental - performance is positively related to financial performance, extensive skepticism of this link exists. One source of skepticism is a lack of clarity about the mechanisms by which seeking social performance leads to better...

Persistent link: https://www.econbiz.de/10013101678

A Social Disclosure Index for Assessing Social Programmes in Brazilian Listed Firms

Gonçalves, Rodrigo - 2012

This study is aimed at developing and validating an index designed to measure the level of social disclosure of …) and Hammond and Miles (2004), the index of social disclosure is composed of thirteen items distributed in the following … listing of social responsible investment funds are decisive factors for increasing the level of social disclosure. The …

Persistent link: https://www.econbiz.de/10013108391

Ethic-Based Management vs. Corporate Misgovernance - New Approach to Financial Statement Analysis

Swamy, M. R. K. - 2013

It appears from experiences that today's governance (Man-Management) has been degraded to such an extent that moral bankruptcy has become an integral part of day to day business activities — as evidenced by recent experiences — where righteousness is at a discount (account tampering,...

Persistent link: https://www.econbiz.de/10013084766

Impact of IFRS Adoption on Key Financial Ratios : Comparison of Selected European Countries

Kubickova, Dana - 2013

Abstract: This paper analyses the impact of new IFRS reporting rules on financial ratios in comparison with local accounting standards in selected European countries. The article is based mainly on comparison of relevant studies characterizing this subject in different countries. The selection...

Persistent link: https://www.econbiz.de/10013087004