Are CSR and advertising complements or substitutes in spurring firm visibility? Moderating effect of board diversity, CSR committees, and financial slack

M Karmani, C Kuzey, A Uyar… - Corporate Social …, 2024 - Wiley Online Library
This paper examines corporate social responsibility (CSR) and advertising as two firm
visibility channels and tests their complementarity/substitution. The study extends the …

Deconstructing corporate environmental, social, and governance performance: Heterogeneous stakeholder preferences in the food industry

M Luque‐Vílchez, JA Gómez‐Limón… - Sustainable …, 2023 - Wiley Online Library
Environmental, social, and governance (ESG) performance assessment has emerged as a
way to analyze corporate sustainability. However, the literature suggests that stakeholders …

CSR disclosure and state ownership: implications for earnings management and market value

T Garanina - Journal of Accounting in Emerging Economies, 2024 - emerald.com
Purpose This paper explores the relationship between earnings management and firms'
value through the moderating effect of the missing elements–corporate social responsibility …

Corporate social responsibility and myopic management practice: Is there a link?

DK Ding, C Ferreira, VM Ngo, PV Nguyen… - Review of Quantitative …, 2024 - Springer
Abstract A Corporate Social Responsibility (CSR)-myopic firm is one that experiences
greater-than-normal operating profits but scores worse in its CSR 'strength'or …

Accrual-based, real activities earnings management and corporate social responsibility: A virtuous circle? emerging market evidence

NV Khuong, HTN Ly, LHT Anh - Cogent Economics & Finance, 2023 - Taylor & Francis
Abstract The relationship between Earnings Management (EM) and Corporate Social
Responsibilities (CSR) has raised a considerable number of attentions, especially, in …

[HTML][HTML] Corporate sustainability of Portuguese seaports

S Santos, LL Rodrigues, MC Branco - Journal of Cleaner Production, 2022 - Elsevier
Responding to calls for studies examining corporate sustainability (CS) in a seaport setting,
this study analyzes the Portuguese case since it is little known, despite some pioneering …

The effect of the EU's directive on non-financial disclosures of the oil and gas industry

M Al-Dosari, A Marques, J Fairbrass - Accounting Forum, 2023 - Taylor & Francis
Owing to its substantial impact on the environment, economy, and society, we choose to
examine the oil and gas industry, drawing on neo-institutionalist scholarship to concentrate …

What is in a Rating? Exploring the Link Between the Italian Legality Rating and Earnings Management

F Bertacchini, C Magri… - Business Strategy and the …, 2025 - Wiley Online Library
Corporate legality is a key dimension of business strategy. However, due to the difficulties
associated with its measurement, little has been done to study the activities and behaviors …

From reporting to responsibility: investigating the influence of sustainability disclosure on earnings management

K Ali, HM Arslan, M Mubeen, H Azeem… - Environment …, 2024 - Springer
This study meticulously reviews the intricate relationship between sustainability disclosures
and earnings management, exploring contextual dimensions that satisfy the internal …

Does CEO debt-like compensation mitigate corporate social irresponsibility?

L Chen, G He, GV Krishnan - Accounting Forum, 2024 - Taylor & Francis
Corporate social irresponsibility (CSI) is an increasingly relevant topic to today's business,
as CSI may exert stronger impacts on firms than corporate social responsibility (CSR) …