Earnings Quality And Corporate Social Responsibility Performance
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Earnings Quality And Corporate Social Responsibility Performance
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Author : Ming (Eledy) Yin
language : en
Publisher:
Release Date : 2014
Earnings Quality And Corporate Social Responsibility Performance written by Ming (Eledy) Yin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Earnings management categories.
This thesis provides additional evidence on the association between corporate social responsibility (CSR) performance and earnings management, and the persistence of the relationship over time. The analyses are based on a sample of U.S. firms from 1991 to 2011. Based on two proxies of earnings management, I find that firms with superior CSR performance experience a reduction in earnings management through both accruals and real manipulations. Further, I find that the negative association between CSR performance and accruals-based earnings management was diminished by the Global Financial Crisis. Moreover, I find that firms with superior CSR performance are less likely to engage in future earnings management through real activity manipulation. However, I fail to find any evidence to support the impact of the Global Financial Crisis on the association between current CSR performance and future earnings management. Overall, my findings are consistent with the view that CSR firms behave in an ethical, trustworthy and honest manner in their accounting and operating decisions, leading to higher transparency in their financial reporting.
The Influence Of Corporate Social Responsibility And Board Characteristics On Earnings Management
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Author : Daniel Schaupp
language : en
Publisher:
Release Date : 2016
The Influence Of Corporate Social Responsibility And Board Characteristics On Earnings Management written by Daniel Schaupp and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
This paper examines whether firms that act socially responsible and have favourable board characteristics engage in a more transparent financial reporting. In particular, the first question is whether firms with high corporate social responsibility (CSR) engagement exhibit less earnings management than their socially less responsible counterparts. Simultaneously, the second question deals with the level of support of favourable Corporate Governance (CG), leading to a superior transparent financial reporting. The study therefore examines whether firms with high engagement in CSR and high independence in board and selected committees engage in even lower earnings management. The results show that CSR firms engage in lower (1) accrual-based earnings management and (2) real activities based earnings management. Additionally, these firms exhibit lower earnings management, when (1) nomination committee and (2) overall board have higher degrees of independent members. These coherences are non-linear. Most important, there is a interaction level effect between the favourable board independence characteristics and CSR, leading to a superior transparency in financial reporting. However, high-incentive situations are detected in which the magnitude of earnings management is high for all firms. The results are robust to (1) using various models and estimators to compute accrual-based and real activities earnings management, (2) using mean-centered or standardised proxies, (3) using alternative measures for CSR performance respectively grouping and (4) applying additional performance control.
Corporate Social Responsibility Earnings Management And Firm Performance
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Author : Mark C. Anderson
language : en
Publisher:
Release Date : 2014
Corporate Social Responsibility Earnings Management And Firm Performance written by Mark C. Anderson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
Previous literature investigates links between corporate social responsibility (CSR), earnings management (EM), and firm performance (FP) but has looked at pair-wise relations (CSR-EM, CSR-FP, and EM-FP) for one-way effects without considering endogeneity among the variables. We examine these relations recognizing endogeneity and possible two-way effects and also consider two additional factors, corporate governance (CG) and management compensation (MC) that may influence the interrelations between firms' FP, EM and CSR. To examine the complex relationships among these endogenous variables (CSR, EM, PF, CG, and MC) under different eras in management oversight, we divide our complete sample period from 1992 to 2009 into a pre-SOX (Sarbanes-Oxley) period (from 1992 to 2001) and a post-SOX period (from 2002 to 2009), and innovatively employ a rigorous panel vector autoregressive (PVAR) approach. We find three main results: (1) CSR had a positive influence on EM in the pre-SOX period but CSR had no impact on EM post-Sox. (2) There is no relation between CSR and FP pre-SOX, but there are bi-directional relations between them during the post-SOX period: a positive influence of CSR on FP and a negative influence of FP on CSR. (3) FP positively affects EM in both pre- and post-SOX periods.
Earnings Management
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Author : Kathleen Yates
language : en
Publisher: Nova Science Publishers
Release Date : 2016
Earnings Management written by Kathleen Yates and has been published by Nova Science Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Antologier categories.
Earnings management is an issue that directly affects the overall integrity and quality of financial reporting and to date, many studies have been conducted in an attempt to gain an understanding of whether firms are engaging in earnings management, why they do so, what are the motives that drive managers' discretionary behaviour, what are the economic consequences and whether investors can see through this behaviour? In this book, Chapter One reviews the developments and the trends in the contemporary earnings management research and discuss several possible avenues for future research. Chapter Two provides an overview of the most recent studies on earnings management in relation to the financial crisis and the institutional environment and firm characteristics. Chapter Three provides a description of the nowadays most commonly used methods for measuring earnings management in accounting and finance literature. Chapter Four examines earnings management and corporate social responsibility as an entrenchment strategy.
The Association Between Corporate Social Responsibility Csr And Earnings Quality
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Author : Marcus Salewski
language : en
Publisher:
Release Date : 2014
The Association Between Corporate Social Responsibility Csr And Earnings Quality written by Marcus Salewski and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
Value Based Management With Corporate Social Responsibility
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Author : John D. Martin
language : en
Publisher: Oxford University Press
Release Date : 2009-08-19
Value Based Management With Corporate Social Responsibility written by John D. Martin and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-08-19 with Business & Economics categories.
As the first decade of the 21st century winds down we have seen a sea change in society's attitudes toward finance. The 1990s can best be described as the decade of shareholder supremacy, with each firm trying to outdo the other in their allegiance to shareholder value creation, or as it came to be known, Value-Based Management (VBM). No one seemed to question this culture as the rising firm valuations translated into vast wealth creation for so many. Three significant economic events have reshaped how the public feels about an unbridled devotion to VBM and have defined the last decade: the dot.com bubble in 2000, the infamous accounting scandals of 2001, and the collapse of the credit markets in 2007-2008. In all three of these events the CEOs were portrayed as reckless and greedy and Wall Street went from an object of admiration to an object of scorn. The first edition of this book, Value Based Management: The Corporate Response to the Shareholder Revolution was written to help explain the underpinnings of Value-Based Management. At the time of its publication, few questioned whether the concept was the proper thing to do. Instead, the debate was focused on how to implement a VBM program. With this new second edition, the authors look at VBM after having seen it through good times and bad. It is not their intent to play the blame game or point fingers. Nor is it their intent to provide an impassioned defense of VBM. Instead they provide an academic appraisal of VBM, where is has been, where it is now, and where they see it going.
Professionals Perspectives Of Corporate Social Responsibility
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Author : Samuel O Idowu
language : en
Publisher: Springer Science & Business Media
Release Date : 2009-10-21
Professionals Perspectives Of Corporate Social Responsibility written by Samuel O Idowu and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-10-21 with Business & Economics categories.
Since the general acceptance of the field of corporate social responsibility worldwide, corporate entities and those who act for them either as executives or "ordinary" employees are expected to be socially responsible. Being socially responsible has a number of quantifiable and unquantifiable benefits for the entity and its stakeholders. It improves the entity’s bottom line results, protects jobs, and is also better for the environment. As such, it makes good sense for professionals and those that they interact with as colleagues, suppliers of goods and services, lenders etc to want to take the issue of CSR seriously. This perhaps explains why this book has chosen to explore how 19 professions across the world have integrated and continue to impress upon their staff the importance of CSR in their operational activities. We are constantly reminded that our world’s natural resources are exhaustible; we can therefore no longer live for today alone if we do not want to cause substantial problems for future generations.
Voluntary Audits Of Nonfinancial Disclosure And Earnings Quality
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Author : Elizabeth A. Gordon
language : en
Publisher:
Release Date : 2019
Voluntary Audits Of Nonfinancial Disclosure And Earnings Quality written by Elizabeth A. Gordon and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Accounting categories.
Corporate Social Responsibility In China
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Author : Benot Vermander
language : en
Publisher: World Scientific
Release Date : 2014
Corporate Social Responsibility In China written by Benot Vermander and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Business & Economics categories.
Over the years, many corporations have been trying to determine what they can and should do to contribute to the sustainability of the economic, social and ecological environment within which they operate. Corporate social responsibility has become a key senior management issue worldwide and an increasingly debated topic in China. This book aims at helping companies operating in China to better assess and exercise their corporate social responsibility (CSR) in specific contexts. The purpose of this book is to show that CSR has a strong economic pay back in the long run, that it is a key success factor in nurturing corporate excellence, and that a sense of urgency and accrued inventiveness are required from companies operating in China. Cross-disciplinary in scope, the book aims at helping students and analysts in political science, governance, international relations and Chinese studies to understand and appreciate the unique role that firms play in shaping a new China. It focuses on the relationship between the state, civil society and corporations in the Chinese context. It researches the conditions under which this relationship might result in redefining China''s developmental model. This practical, business-oriented book takes into account China''s classical and contemporary thought on CSR. It is the result of a long research and collaborative process with several institutions and industry leaders .
Comparative Research On Earnings Management Corporate Governance And Economic Value
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Author : Vieira, Elisabete S.
language : en
Publisher: IGI Global
Release Date : 2021-02-12
Comparative Research On Earnings Management Corporate Governance And Economic Value written by Vieira, Elisabete S. and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-12 with Business & Economics categories.
New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.