Corporate social responsibility spending and earnings management: The moderating effect of ownership structure
The present study investigates the moderating influence of ownership structure on the
association between corporate social responsibility (CSR) and earnings management of …
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 …
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
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 …
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 …
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 …
(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 financial distress on earnings management. Based on the existing literature …
Corporate social responsibility and earnings quality in family firms
Purpose The purpose of this paper is to investigate the relationship between corporate
social responsibility and earnings quality, specifically in family firms. Design/methodology …
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 …
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
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 …
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 …
board of directors) affect the relationship between dividend policy and earnings …