Are CSR and advertising complements or substitutes in spurring firm visibility? Moderating effect of board diversity, CSR committees, and financial slack
This paper examines corporate social responsibility (CSR) and advertising as two firm
visibility channels and tests their complementarity/substitution. The study extends the …
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
Environmental, social, and governance (ESG) performance assessment has emerged as a
way to analyze corporate sustainability. However, the literature suggests that stakeholders …
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 …
value through the moderating effect of the missing elements–corporate social responsibility …
Corporate social responsibility and myopic management practice: Is there a link?
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 …
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 …
Responsibilities (CSR) has raised a considerable number of attentions, especially, in …
[HTML][HTML] Corporate sustainability of Portuguese seaports
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 …
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 …
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 …
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
This study meticulously reviews the intricate relationship between sustainability disclosures
and earnings management, exploring contextual dimensions that satisfy the internal …
and earnings management, exploring contextual dimensions that satisfy the internal …
Does CEO debt-like compensation mitigate corporate social irresponsibility?
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) …
as CSI may exert stronger impacts on firms than corporate social responsibility (CSR) …