Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies

By Bert Scholtens, F. Kang. 2013

280 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/0413563bf5e8e1392ed947c6608b348aae310b68

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Citations in the corpus

Corporate Social Responsibility and Earnings Quality: International Evidence (2015, background): “For example, Calegari et al. (2010), Chih et al. (2008), Prior et al. (2008), and Scholtens and Kang (2013) focus only on AEM.”
Corporate social responsibility and earnings management in U.S. banks (2014, background): “…considerable interest in understanding whether corporate commitment to CSR activities plays a role in the quality of financial reporting and vice versa (Chih et al., 2008; Heltzer, 2011; Hong & Andersen, 2011; Kim et al., 2012; Labelle et al., 2010; Prior et al., 2008; Scholtens & Kang, 2013).”
Is Earnings Quality Associated with Corporate Social Responsibility? Evidence from the Korean Market (2019, background): “A branch of studies tried to conduct international studies within limited sample of firms [3,10], mostly European companies [3].”
Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea (2016, result): “Some studies support the contention that CSR constrains ABEM (Choi and Pae 2011; Scholtens and Kang 2012).”
Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK (2020, background): “Litt, Sharma, and Sharma (2014) find that firms with pollution-prevention and climate-related initiatives exhibit lower accrual-based earnings management, and Scholtens and Kang (2013) find a negative association between CSR and earnings management using a sample of firms in 10 Asian countries.”
Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior? (2015, background): “Chih et al. (2008) examine 46 countries some of which are emerging economics; and Scholtens and Kang (2013) examine the relationship between CSR and earning management and between investors’ protection and earnings management using a sample which includes ten Asian countries some of which are…”
Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices (2014, background): “Accounting practices are less aggressive in countries with more investor protection (Haw et al. 2004, Chih et al. 2008; Scholtens and Kang 2012), because institutional environments restrict managers’ ability to obtain private benefits (Leuz et al.”