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Corporate social responsibility and earning management : evidence from listed Vietnamese companies

Tran Ngoc Mai; Ha Tran Manh; Thuy Duong Phan - In: Cogent business & management 9 (2022) 1, pp. 1-15

accounting methods or altering the real business transactions. The study is the first to examine the impact of CSR on both AEM …The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning … on yearly basis from 2016-2020. Information on CSR is extracted from the top 100 sustainable businesses announced by …

Persistent link: https://www.econbiz.de/10014434985

Corporate governance and agency problems

Hong, Soonwook - In: International journal of economics and business research 17 (2019) 1, pp. 70-86

Persistent link: https://www.econbiz.de/10011991611

Financial reporting conservatism and voluntary CSR disclosure

Cho, Seong; Kang, Pyung Kyung; Lee, Cheol; Park, Cheong - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 63-82

Persistent link: https://www.econbiz.de/10012297552

Does accounting conservatism reduce default risk? : evidence from Taiwan

Kuo, Chen-Yin - In: International journal of economics and financial issues … 8 (2018) 4, pp. 227-242

Persistent link: https://www.econbiz.de/10011979570

Investor sentiment and accounting conservatism

Ge, Rui; Seybert, Nicholas; Zhang, Feida - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 83-102

Persistent link: https://www.econbiz.de/10012121889

Agency conflicts and accounting conservatism : evidence from exogenous shocks to analyst coverage

Shi, Wei; You, Haifeng - 2016

Persistent link: https://www.econbiz.de/10011974159

Bridging accounting and corporate governance : new avenues of research

Aguilera, Ruth V.; Desender, Kurt; López-Puertas Lamy, … - In: The international journal of accounting : TIJA 56 (2021) 1, pp. 2180001-1-21

Persistent link: https://www.econbiz.de/10012544813

The reaction of analysts to management disclosures and firm characteristics : conservatism and corporate governance

Jeong, Kyunbeom - In: The journal of applied business research 32 (2016) 6, pp. 1629-1647

Persistent link: https://www.econbiz.de/10011627875

Main bank relationship and accounting conservatism : evidence from Japan

Sakawa, Hideaki; Watanabel, Naoki - 2018

Persistent link: https://www.econbiz.de/10011965660

Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China

Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-17

accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership … the genuine IFRS. Moreover, it means that accounting conservatism is inherent also in the standards as opposed to the … and measurement of accounting conservatism applied. Next, the endogeneity problem is not solved as yet, therefore which …

Persistent link: https://www.econbiz.de/10012672056