Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors
P Velte - Corporate Social Responsibility and Environmental …, 2024 - Wiley Online Library
The link between corporate social responsibility (CSR) and earnings management
represents an attractive empirical research topic in recent years. In view of the …
represents an attractive empirical research topic in recent years. In view of the …
What Earnings Management Has to Do with Corporate Social Responsibility
AK Meyer, A Dutzi - Sustainability, 2024 - mdpi.com
With the continuing rise of attention towards societal challenges like, eg, climate change,
Corporate Social Responsibility (CSR) becomes an increasingly important topic for …
Corporate Social Responsibility (CSR) becomes an increasingly important topic for …
[HTML][HTML] Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context
TH Ismail, YR Obiedallah - Future Business Journal, 2023 - Springer
The objectives of this study are to (i) examine the relationship between accounting
conservatism and climate-related risk disclosure (CRRD) in the context of Egypt, and (ii) look …
conservatism and climate-related risk disclosure (CRRD) in the context of Egypt, and (ii) look …
Effect of CSR on the Overall and Components of Firm-Specific Earnings
JB HuangFu, MJ Kohlbeck, HH Xing - Available at SSRN 4452395, 2023 - papers.ssrn.com
We investigate whether firm corporate social responsibility (CSR) performance is associated
with firm-specific earnings or its components. Resource-based view suggests firms use their …
with firm-specific earnings or its components. Resource-based view suggests firms use their …
IS EARNINGS QUALITY INFLUENCED BY ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURES? EVIDENCE FROM THE ALTERNATIVE …
M Suttipun, T Pratoomsuwan - วารสาร นวัตกรรม ธุรกิจ การ จัดการ และ …, 2024 - so03.tci-thaijo.org
The study investigates (1) the level of environmental, social, and governance (ESG)
disclosures in annual reports of Market for Alternative Investment (MAI) listed firms during …
disclosures in annual reports of Market for Alternative Investment (MAI) listed firms during …