Corporate social responsibility spending and earnings management: The moderating effect of ownership structure

G Ahmad, F Hayat, FA Almaqtari, NHS Farhan… - Journal of Cleaner …, 2023 - Elsevier
The present study investigates the moderating influence of ownership structure on the
association between corporate social responsibility (CSR) and earnings management of …

Empirically measuring the impact of corporate social responsibility on earnings management in listed banks of the Iraqi Stock Exchange: The mediating role of …

HH Flayyih, W Khiari - Industrial Engineering & Management Systems, 2023 - dbpia.co.kr
The current study is based on previous findings, where corporate governance (CG)
significantly increased corporate social responsibility (CSR) to enhance transparency while …

The effect of CSR policy on earnings management behavior: Evidence from Visegrad publicly listed enterprises

M Nagy, K Valaskova, P Durana - Risks, 2022 - mdpi.com
A corporate socially responsible-focused approach adds value to a firm in the form of
financial benefits in addition to improving its corporate image. To meet the demands of …

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

HWT El-Feel, DM Mohamed, HM Amin… - Journal of Financial …, 2024 - emerald.com
Purpose This paper aims to provide insights into the complicated relationship between
earnings management (EM) and corporate social responsibility (CSR) during the financial …

Corporate social responsibility and earnings management: evidence from Saudi Arabia after mandatory IFRS adoption

R Garfatta - The Journal of Asian Finance, Economics and …, 2021 - koreascience.kr
This study attempts to examine the relationship between corporate social responsibility
(CSR) disclosure and earnings management practices in the context of Saudi Arabia after …

Can corporate social responsibility decrease the negative influence of financial distress on accounting quality?

JH Choi, S Kim, DH Yang, K Cho - Sustainability, 2021 - mdpi.com
This study aimed to test how corporate social responsibility (CSR) can affect the impact of
corporate financial distress on earnings management. Based on the existing literature …

Corporate social responsibility and earnings quality in family firms

E Brahem, F Depoers, F Lakhal - Journal of Applied Accounting …, 2022 - emerald.com
Purpose The purpose of this paper is to investigate the relationship between corporate
social responsibility and earnings quality, specifically in family firms. Design/methodology …

How to achieve financial flexibility: The role of corporate governance

MR Islam - Journal of the Knowledge Economy, 2024 - Springer
Financial flexibility can have a profound influence on an organization as well as the global
economy. Accordingly, corporate managers, academic scholars, business practitioners, and …

[PDF][PDF] Financial immunity of companies from Indonesian and Shanghai stock exchange during the US-China trade war

LI Wijaya, Z Zunairoh, R Eriandani, IM Narsa - Heliyon, 2022 - cell.com
This study aims to examine the country-level financial immunity and vulnerability due to the
multidimensional impact of the US-China trade war by using potential driving factors, namely …

Impact of dividend policy on earnings management and the moderating effect of the board of directors and the audit committees: The French case

OB Salah, A Jarboui - Journal of Accounting and Management …, 2023 - ceeol.com
Research Question: To what extent can governance mechanisms (audit committee and
board of directors) affect the relationship between dividend policy and earnings …