The Association Between Corporate Social Responsibility Csr And Earnings Quality
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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.
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.
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 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.
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.
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.
Earnings Management
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Author : Joshua Ronen
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-08-06
Earnings Management written by Joshua Ronen 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 2008-08-06 with Business & Economics categories.
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Corporate Social Irresponsibility
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Author : Ralph Tench
language : en
Publisher: Emerald Group Publishing
Release Date : 2012-11-29
Corporate Social Irresponsibility written by Ralph Tench and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-11-29 with Business & Economics categories.
Corporate social responsibility (CSR) has become an increasingly heated topic since the 1980s. This title proposes that the concept of Corporate Social Irresponsibility (CSI) offers a better theoretical platform to avoid the vagueness, ambiguity, arbitrariness and mysticism of CSR.
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 .
The Business Case For Corporate Social Responsibility
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Author : Philipp Schreck
language : en
Publisher: Springer Science & Business Media
Release Date : 2009-01-29
The Business Case For Corporate Social Responsibility written by Philipp Schreck 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 2009-01-29 with Business & Economics categories.
Profound and conceptual analysis of linkages between CSR and financial performance Overview of recent empirical studies in CSR Econometric analysis of relation between corporate social and firm performance