Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices

By Jennifer Martínez‐Ferrero, Shantanu Banerjee, Isabel‐María García‐Sánchez. Journal of Business Ethics, 2014

252 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3fe641c68a857911a8dc99de21518b9598dd535c

Citations in the corpus

• Greenwashing and product market competition (2021, unknown): “Research on corporate social responsibility (CSR, henceforth) shows that CSR activities can have beneficial impacts on firm reputation (Mart́ınez-Ferrero et al., 2016), market share (Lev et al., 2010), the cost of capital (El Ghoul et al., 2011), the value of cash holdings (Arouri and Pijourlet,…”
• Corporate social responsibility and M&A uncertainty (2019, unknown): “Third, we argue that CSR reduces M&A completion uncertainty through its impact on deal financing, as empirical studies have shown that a strong CSR commitment leads to a lower cost of equity capital (El Ghoul et al., 2011; Dhaliwal et al., 2014; Martínez-Ferrero et al., 2016), a lower cost of debt (”