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Corporate executives' incentives and ESG performance

Jang, Ga-Young; Kang, Hyoung Goo; Kim, Woojin - In: Finance research letters 49 (2022), pp. 1-8

Persistent link: https://www.econbiz.de/10013479659

Does corporate social responsibility mitigate earnings management?

Gaio, Cristina; Gonçalves, Tiago Cruz; Sousa, Maria … - In: Management decision 60 (2022) 11, pp. 2972-2989

Persistent link: https://www.econbiz.de/10013455941

Does the introduction of CSR criteria into CEO incentive pay reduce their earnings management? : the case of companies listed in the SBF 120

Khenissi, Mohamed; Jahmane, Abderrahman; Hofaidhllaoui, … - In: Finance research letters 48 (2022), pp. 1-8

Persistent link: https://www.econbiz.de/10013460193

The relationship between CSR disclosure and accounting conservatism : the role of state ownership

Garanina, Tatiana; Kim, Oksana - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-24

Persistent link: https://www.econbiz.de/10014301970

Real earnings management and capital structure : does environmental, social and governance (ESG) performance matter?

Adeneye, Yusuf Babatunde; Kammoun, Ines - In: Cogent business & management 9 (2022) 1, pp. 1-22

This paper examines the impact of real earnings management (REM) on the capital structure of listed firms across ASEAN countries using the fixed effects panel data estimator for the period 2014-2019. Prior literature has focused primarily on aggregate real earnings management, overlooking the...

Persistent link: https://www.econbiz.de/10014439965

Impact of executive pay gap on environmental, social, and governance disclosure in China : is there a strategic choice?

Zhang, Dingzu; Pan, Lijuan; Liu, Luqi; Zeng, Huixiang - In: Corporate social responsibility and environmental management 30 (2023) 5, pp. 2574-2589

Persistent link: https://www.econbiz.de/10014375439

Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? : an empirical study

Dissanayake, Sulochana; Ajward, Roshan; Dissanayake, Dilini - In: Asian journal of accounting research 8 (2023) 4, pp. 373-386

Persistent link: https://www.econbiz.de/10014531243

Corporate environmental, social, and governance activities and financial reporting quality : an international investigation

Özer, Gökhan; Aktaş, Nagihan; Çam, İlhan - In: Borsa Istanbul Review 24 (2024) 3, pp. 549-560

This paper examines the impact of firms' environmental, social, and governance (ESG) activities on financial reporting quality (FRQ). The study uses 45,877 firm-year observations from 65 countries between 2003 and 2021. In the research model, firm characteristics and macroeconomic and...

Persistent link: https://www.econbiz.de/10014635349

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

CSR disclosure and state ownership : implications for earnings management and market value

Garanina, Tatiana - In: Journal of accounting in emerging economies : JAEE 14 (2024) 3, pp. 513-547

Persistent link: https://www.econbiz.de/10015061362