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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

Are chaebol firms ethical?

Hong, Soonwook - In: International journal of economics and business … 20 (2020) 3, pp. 322-347

Persistent link: https://www.econbiz.de/10012508575

Sustainability reporting and earnings manipulation in Saudi market : does institutional ownership matter?

Abdullah, Abdulwahid Ahmed Hashed; Ghaleb, Belal Ali … - In: Cogent business & management 10 (2023) 3, pp. 1-19

Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting reduces real earnings management (REM) practices and...

Persistent link: https://www.econbiz.de/10014506300

Corporate environmental sustainability in Danish SMEs : a longitudinal study of motivators, initiatives, and strategic effects

Reyes-Rodríguez, Juan Felipe; Ulhøi, John Parm; … - In: Corporate social responsibility and environmental management 23 (2016) 4, pp. 193-212

Persistent link: https://www.econbiz.de/10011600265

Corporate sustainability management and environmental ethics

Schuler, Douglas A.; Rasche, Andreas; Etzion, Dror; … - In: Business ethics quarterly : the journal of the Society … 27 (2017) 2, pp. 213-237

Persistent link: https://www.econbiz.de/10011675718

Corporate social responsibility and earnings quality : international evidence

Bozzolan, Sverio; Fabrizi, Michele; Mallin, Chris A.; … - In: The international journal of accounting : TIJA 50 (2015) 4, pp. 361-396

Persistent link: https://www.econbiz.de/10011419331

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

role of environmental, social, and governance (ESG) performance on the impact of REM on leverage. We find that REM has a … influence leverage. On the role of ESG performance, we find that REM significantly and positively affects leverage in firms with … low ESG performance and across ESG pillar scores. However, REM does not affect leverage in high- ESG performing firms …

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

Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? : an international analysis

El-Feel, Hania Waleed Tawfik; Mohamed, Diana Mostafa; … - In: Journal of financial reporting & accounting : JFRA 22 (2024) 1, pp. 79-104

Persistent link: https://www.econbiz.de/10014506439

The effect of voluntary and mandatory corporate social responsibility on earnings management : evidence from India and the 2% rule

Hickman, L. Emily; Iyer, Subramanian Rama; Jadiyappa, … - In: Emerging markets review 46 (2021), pp. 1-18

Persistent link: https://www.econbiz.de/10012816932

Does family involvement explain why corporate social responsibility affects earnings management?

Lu, Mingzhi; Shi, Yulin; Wilson, Craig; Wu, Zhenyu - In: Journal of business research : JBR 75 (2017), pp. 8-16

Persistent link: https://www.econbiz.de/10011699741