Is Earnings Quality Associated with Corporate Social Responsibility

268 citations recorded by the source corpus.

Citations in the corpus

Corporate governance and social responsibility (2015, unknown): “Kim et al. (2012) document a positive relation between CSR and earnings quality, suggesting that socially responsible firms have higher earnings quality.”
Market Reaction to Mandatory Nonfinancial Disclosure (2019, unknown): “…2 We are also related to papers examining how nonfinancial measures and performance relate to other aspects of the firm’s information environment (e.g., earnings quality in Kim et al. 2012) or operating decisions (e.g., corporate tax avoidance in Hoi et al.…”
Corporate Social Responsibility and Firm Debt Maturity (2015, unknown): “In line with these results, Kim et al. (2012) show that high CSR firms are less likely to manage their earnings, manipulate their real operating activities, or be the subject of SEC investigations.”
Does Family Involvement Explain Why Corporate Social Responsibility Affects Earnings Management (2017, unknown): “In other words, conditional on family ownership, the previously documented relation between CSR and earnings management disappears, which suggests that family firms are precisely those ethical firms identified by Kim et al. (2012).”