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Earnings management : does corporate sustainability performance matter?

Hummel, Kartin; Ising, Peter - 2015

This study investigates the relationship between corporate sustainability performance and earnings management practices in a European setting. We measure earnings management based on discretionary accruals (cash flow approach) and real activity management. Corporate sustainability performance is...

Persistent link: https://www.econbiz.de/10011694336

Do Companies with Media Background Executives Engage More Corporate Social Responsibility? – Evidence from China

Wu, Di - 2019

This paper investigates whether executives with media background influence the engagement of corporate social responsibility (CSR) in China. By examining Chinese listed companies from 2010 to 2017, this paper finds that companies with media background executives own higher CSR scores and better...

Persistent link: https://www.econbiz.de/10012864489

Corporate Social and Financial Performance in Chemical Industry in the United States

Rahman, Jahidur Md - 2020

The purpose of this study is to investigate the impact of corporation social performance (CSP) on corporate financial performance (CFP). This study uses return on assets (ROA) to measure corporate financial performance. This study uses KLD index and TRI index to measure corporate social...

Persistent link: https://www.econbiz.de/10012823030

Corporate Governance and Corporate Social Performance : The Influence of Boards, Ownership and Institutions

Desender, Kurt A. - 2015

We analyze how ownership concentration and type, and board independence are related to corporate social performance (CSP). Drawing from agency, team production and stakeholder perspectives, we argue that the distribution of costs and benefits to shareholders and other stakeholders is crucial to...

Persistent link: https://www.econbiz.de/10013027401

The Heterogeneity of Board-Level Sustainability Committees and Corporate Social Performance

Burke, Jenna - 2018

This paper explores an increasingly prevalent element of board-level commitment to sustainability. We propose a theoretical framework under which the existence and associated actions of board-level sustainability committees are motivated by shared value creation, where the interests of a diverse...

Persistent link: https://www.econbiz.de/10012934874

The Role of Firm Strategy to Intervene the Influence of Corporate Social Performance on Corporate Financial Performance

Aprillianto, Bayu - 2017

Objective – A Corporate Social Responsibility (CSR) implementation has been implemented since over 50 years ago. All of the CSR implementation divided into two categories, namely Strategic CSR and Non-Strategic CSR. A Strategic CSR implementation should consider the firm strategy based on the...

Persistent link: https://www.econbiz.de/10012950959

Does Voluntary Corporate Citizenship Pay? An Examination of the United Nation’s Global Compact

Kimbro, Marinilka Barros - 2012

/methodology/approach - Studying the period from the launch of the GC to the date that the first list of non-reporting firms was made public, we … investigate the extent by which being a signatory company (i.e., a COP reporting firm) reduces information risk, and thus is … financial and performance characteristics of the COP-reporting and non-reporting firms. Findings - Our results suggest that …

Persistent link: https://www.econbiz.de/10013110457

Corporate Social Responsibility Disclosure : Evidence from Libyan Managers

Bayoud, Nagib Salem - 2013

This paper explains the importance and benefits for Libyan companies of engaging in corporate social responsibility disclosure (CSRD). Libya, as a developing country, was chosen by the researchers as it has undergone many changes over a short period of time in terms of economic, environmental...

Persistent link: https://www.econbiz.de/10013090200

Institutional Ownership and Corporate Social Performance : Empirical Evidence From Indonesian Companies

Fauzi, Hasan - 2009

Prior research on the relationships of institutional ownership and corporate social responsibility has focused on North American (U.S. and Canada) and European companies. With the passage of Indonesian Law No. 40 in 2007, Indonesian companies are now obligated to conduct CSP. As these companies...

Persistent link: https://www.econbiz.de/10013155537

The Link between Corporate Social Performance and Financial Performance : Evidence from Indonesian Companies

Fauzi, Hasan - 2009

This study examines the relationship of corporate social performance (CSP) to corporate financial performance (CFP) to determine if CSP is related to firm performance. Additionally, it examines whether firm size or industry affects the relationships between CSR and CSP. This study advances the...

Persistent link: https://www.econbiz.de/10013155613