Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence

By Hsiang-Lin Chih, Chung-Hua Shen, F. Kang. 2008

596 citations recorded by the source corpus.

Subfields: Accounting, Information Systems and Management, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/2042cb2b575cb45a6e39a82bd8ce83f94c58815e

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Citations in the corpus

Investigating the Relationship between Corporate Social Responsibility and Earnings Management: Evidence from Spain (2016, background): “These results are consistent with Chih et al. (2008).”
Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs (2011, background): “Firms with good earnings quality will therefore have low earnings management and vice versa. hypothesis.8 Riahi-Belkaoui (2004) finds that firms with a high level of CSR performance had more discretionary accruals, also in line with the multiple objectives argument of Chih et al. (2008).”
Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea (2016, background): “Moreover, Chih, Shen, and Kang (2008) show a mixed result using 1653 observations in 46 countries.”
Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices (2014, methodology): “2004, Chih et al. 2008; Scholtens and Kang 2012), because institutional environments restrict managers’ ability to obtain private benefits (Leuz et al. 2003). Companies located in these countries may not identify CSR practices as a shielding strategy because their investors think that laws dealing w”
Institutional investors, shareholder activism, and earnings management (2011, background): “One of the main goals of the Sarbanes–Oxley Act of 2002 (SOX) was to limit earnings manipulations (Securities and Exchange Commission, 2003), in particular as earnings management could exacerbate informational asymmetries between shareholders and management and mislead the market participants regard”
Is Earnings Quality Associated with Corporate Social Responsibility (2012, unknown): “25 Using multinational data, Chih et al. (2008) also show that CSR firms are less likely to engage in earnings loss avoidance.”
Ambition Versus Conscience, Does Corporate Social Responsibility Pay off? The Application of Matching Methods (2009, background): “Following Chih, Shen, and Kang (2007), we exclude financial institutions, making our CSR samples be 20.”
Corporate Social Responsibility and Investment Efficiency (2016, unknown): “In their study of the relationship between CSR and information quality as reflected by earnings management, Chih et al. (2008) use 1,653 companies in 46 countries and employ three earnings management measures: earnings smoothing, earnings aggressiveness, and earnings loss and decrease avoidance.”