Corporate-sponsored foundations and earnings management

By Christine M. Petrovits. 2006

305 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/35f1b04cbf7331558404cc9c849ed57ea24c9ddf

How researchers see this paper

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

In Accounting

1. S. W. Reza
2. H. Al‐Shaer
3. Ronald W. Masulis
4. Hieu V. Phan
5. N. Travlos
6. Luc Renneboog

In Strategy and Management

1. S. W. Reza
2. H. Al‐Shaer
3. Ronald W. Masulis

Citations in the corpus

• Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK (2020, background): “For example, Petrovits (2006) examines the use of corporate philanthropy programmes to achieve earnings targets and provides evidence that firms strategically contribute to their philanthropic foundations to achieve earnings objectives.”
• Corporate Social Responsibility and Stock Price Crash Risk (2014, unknown): “Consistent with this view, some studies find a positive relation between CSR and earnings management (Petrovits, 2006; Prior et al., 2008).”
• Is Doing Good Good for You? How Corporate Charitable Contributions Enhance Revenue Growth (2009, unknown): “Firms can contribute directly to a charitable cause or through corporate-sponsored foundations (Petrovits, 2006).”
• Corporate donations and shareholder value (2017, unknown): “…program that has the potential advantage that firms may not be required by international accounting standards to disclose all donations, the reason being that the donations to a variety of projects may—each individually—be small relative to the company’s assets (Petrovits, 2006; Shapira, 2012).”
• Agency Problems of Corporate Philanthropy (2015, methodology): “Petrovits 2006 argues that this difference offers opportunistic managers an opportunity to time the transfer of funds to foundations by managing corporate earnings and to make it less transparent which particular charities ultimately receive contributions.”