Are Socially Responsible Managers Really Ethical? Exploring the Relationship between Earnings Management and Corporate Social Responsibility

By Diego Prior, Jordi A. Surroca, J. Tribó. 2008

954 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/34b554ed36f8c9b3c6ed6d44a518a4308e6c49bc

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Citations in the corpus

Corporate social responsibility, board of directors, and firm performance: an analysis of their relationships (2014, methodology): “As control variables which might affect both CSR and firm value, we considered the ones that have traditionally been used in most empirical studies: size (SIZE), defined as the firm’s total assets expressed in thousands of euros (included in the empirical analysis as the logarithm LSIZE) (Jo and Har”
Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK (2020, methodology): “…committee with special oversight over the sustainability Finally, I control for firm-specific variables that have been used in the literature for the association between earnings management and CSR (e.g., Cho & Chun, 2016; Kim et al., 2012; LópezPuertas-Lamy et al., 2017; Prior et al., 2008).”
Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea (2016, background): “Third, some studies show the relation between CSR and EM, mainly in the context of ABEM (e.g. Prior, Surroca, and Tribó 2008; Choi and Pae 2011).”
Corporate Social Responsibility and Stock Price Crash Risk (2014, positive): “Following prior studies (e.g., Chatterji et al., 2009; Kim et al., 2012), our CSR measure is an aggregate CSR score to capture firm-level social responsibility based on five areas of strength/concern ratings MSCI ESG assigns to each company (CSR_SCORE).”
Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices (2014, methodology): “This strikes a chord with Prior et al. (2008) and Gargouri et al. (2010), who point out that CSR improves a company’s corporate image irrespective of the ultimate goal pursued by the managers.”
Corporate Governance and Executive Compensation for Corporate Social Responsibility (2015, neutral): “…Masulis and Reza, 2014), provide added job security to inefficient managers by pleasing stakeholders (Cespa and Cestone, 2007), compensate for the negative consequences of engaging in earnings management (Prior et al., 2008), and enhance individual reputations of managers (Barnea and Rubin, 2010).”
Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures (2021, methodology): “For example, Prior et al. (2008) indicate a positive relationship between CSR and EM practices.”