Ethics, Diversity Management, and Financial Reporting Quality

By R. Labelle, Rim Makni Gargouri, Claude Francoeur. 2010

163 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/224f43838642a7b9456624c2f0adb30ee2512fc5

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Strategy and Management

Citations in the corpus

Beyond gender diversity: How specific attributes of female directors affect earnings management (2017, background): “study by Labelle et al. (2010), our results suggest that market risk measured by beta minimizes the chances of earnings manipulation. Like Lang et al. (2006), we find that cross-listed (CROSS) firms are more likely to manipulate earnings through current discretionary accruals.”
Investigating the Relationship between Corporate Social Responsibility and Earnings Management: Evidence from Spain (2016, background): “In this regard, as Labelle et al. (2010) indicate, higher level of corporate moral development is associated with higher quality financial reporting.”
Board Diversity and Corporate Social Disclosure: Evidence from Vietnam (2016, unknown): “Diversity among board members can engage responsibility towards society as well as towards shareholders, as some directors can introduce values such as economic development being concomitant with moral development (Boyd 1990; Labelle et al. 2010).”
Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism (2015, unknown): “Recent studies find that gender diversity in top management and boardroom positively affects earnings quality, we therefore expect both management gender diversity and board gender diversity to positively impact conservatism (e.g., Krishnan and Parsons 2008; Labelle et al. 2010; Gul et al. 2011).”
Corporate social responsibility and earnings management in U.S. banks (2014, methodology): “…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).”