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Persistent link: https://www.econbiz.de/10012293521
This study examines whether firms transfer income between the income statement and other comprehensive income (OCI) to manage earnings. The results are consistent with managers opportunistically reclassifying income as OCI and OCI as income. Specifically, we find that firms strategically...
Persistent link: https://www.econbiz.de/10012959198
Firms often broadcast commitments to environmental, social, and governance (ESG) practices, but do these commitments reflect their internal practices? To find out, I introduce an inside measure of ESG practices from 10 million employee reviews via a word-embedding model. The measure predicts a...
Persistent link: https://www.econbiz.de/10012816469
Mining companies in Indonesia are companies that explore natural resources as a source of income for the company. The use of mining companies for this study is because the activities undertaken by these companies related to waste and environmental pollution so that the level of industrial risk...
Persistent link: https://www.econbiz.de/10012912148
This paper examines whether firms that act socially responsible and have favourable board characteristics engage in a more transparent financial reporting. In particular, the first question is whether firms with high corporate social responsibility (CSR) engagement exhibit less earnings...
Persistent link: https://www.econbiz.de/10012999651
This paper aims to analyze how textual information on company earnings are presented in the Management Reports in alternating periods of profit and loss. The theoretical foundations were based on the agency theory and on impression management. A qualitative-quantitative approach was adopted and...
Persistent link: https://www.econbiz.de/10013031130
We examine the influence of face-based judgments of CFO/CEO honesty on earnings management for the largest publicly traded companies in America. After controlling for incentives and opportunities to manage earnings, CFOs and CEOs perceived to be less honest engage in higher levels of both...
Persistent link: https://www.econbiz.de/10012851195
This paper examines the hypothesis that religious firms are more socially responsible. By utilizing a novel measure of religiosity that reflects firm-level adherence to Christian values, we find that religiousness is positively associated with the CSR engagement of large U.S. firms after...
Persistent link: https://www.econbiz.de/10013405064
Objective –The purpose of this research is to empirically examine the effect of corporate governance, ownership and tax aggressiveness on earnings management. Methodology/Technique –The population of this research consists of non-financial companies listed on the Indonesian Stock Exchange...
Persistent link: https://www.econbiz.de/10012926682
Mafia firms introduce distortions in the markets in which they operate, increasing the cost of doing business for peer firms. We investigate whether peers respond by increasing their tax avoidance and thus increasing funds available to compete with the Mafia firms. Using a sample of Italian...
Persistent link: https://www.econbiz.de/10013403627