Corporate Social Responsibility, Corporate Governance and Earnings Quality: Evidence from Korea

By Bobae Choi, Doowon Lee, Youngkyun Park. 2013

317 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/29bf5bc64a239611884ca96a7153a31ff8f299ec

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Citations in the corpus

Corporate Social Responsibility in Developing Countries as an Emerging Field of Study (2018, unknown): “…2007; de Jesus Lameira and Ness 2007; Lund-Thomsen 2008; Lund-Thomsen and Nadvi 2010a; Mijatovic and Stokic 2010; Yin and Ma 2009) Board of directors (Choi et al. 2013; Lindgreen et al. 2009) Firm’s mission, identity and organizational culture History of responsiveness and culture for CSR…”
Study on the Relationship between CSR and Financial Performance (2019, background): “Researchers also show that CSR has a positive influence on the firm’s market value (or Tobin’s Q) [72], with some claiming that the initial cost of investment in CSR will eventually be outweighed by the savings from reduced long-term costs and by the profits from increased revenues, due to enhanced ”
Is Earnings Quality Associated with Corporate Social Responsibility? Evidence from the Korean Market (2019, background): “[40] find that a negative relationship between CSR and the practice of earnings management weakens within the sample of chaebol affiliates if they adopt the use of discretionary accruals as the measure of earnings management.”
Investigating the Relationship between Corporate Social Responsibility and Earnings Management: Evidence from Spain (2016, background): “This value is higher in our sample in omparison to that of Choi et al. (2013) and Prior et al. 2008).”
Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea (2016, methodology): “The KEJI Index, i.e. the composite CSR score, as assessed by KEJI is widely accepted and employed in prior empirical studies using Korean samples (e.g. Choi, Kwak, and Choe 2010; Oh, Chang, and Martynov 2011; Choi, Lee, and Park 2013).”