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Corporate environmental disclosure and earnings management : the moderating role of corporate governance structures

Gerged, Ali Meftah; Albitar, Khaldoon; Al-Haddad, Lara - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 2789-2810

Persistent link: https://www.econbiz.de/10014327593

The impact of chief executive officer narcissism on environmental, social, and governance reporting

Kind, Finja Lena; Zeppenfeld, Jennifer; Lueg, Rainer - In: Business strategy and the environment 32 (2023) 7, pp. 4448-4466

Persistent link: https://www.econbiz.de/10014441621

The great escape : the unaddressed ethical issue of investor responsibility for corporate malfeasance

Wesley, Curtis L.; Ndofor, Hermann Achidi - In: Business ethics quarterly : the journal of the Society … 23 (2013) 3, pp. 443-475

Persistent link: https://www.econbiz.de/10009784700

Ethical climate, social responsibility, and earnings management

Shafer, William E. - In: Journal of business ethics : JOBE 126 (2015) 1, pp. 43-60

Persistent link: https://www.econbiz.de/10010476649

Corporate social responsibility disclosures and earnings quality : are they a reflection of managers' opportunistic behavior?

Muttakin, Mohammad Badrul; Khan, Arifur; Azim, Mohammad I. - In: Managerial auditing journal 30 (2015) 3, pp. 277-298

Persistent link: https://www.econbiz.de/10010505961

Can Corporate Social Responsibility Counteract Managers' Incentives to Manage Earnings?

Agoglia, Christopher P. - 2017

when making operational and financial decisions. One such decision that managers face involves managing earnings. We … conduct an experiment in which experienced managers are placed in the role of a division manager facing an accrual decision …. We propose, and find support for, a moderated-mediation model in which the firm's commitment to CSR influences managers …

Persistent link: https://www.econbiz.de/10012954526

Corporate social responsibility and earnings reporting

Calegari, Mary F.; Chotigeat, Tosporn; Harjoto, Maretno A. - In: The journal of current research in global business : JCRGB 13 (2010) 20, pp. 1-14

Persistent link: https://www.econbiz.de/10008810694

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

CEO confidence matters : the real effects of short sale constraints revisited

Jang, Juwon; Lee, Eunju - In: Review of quantitative finance and accounting 62 (2024) 2, pp. 603-636

Persistent link: https://www.econbiz.de/10014503134

Corporate social responsibility, board gender diversity and real earnings management : the case of Jordan

Ghaleb, Belal Ali Abdulraheem; Qaderi, Sumaia Ayesh; … - In: Cogent business & management 8 (2021) 1, pp. 1-19

This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content...

Persistent link: https://www.econbiz.de/10012665927