Is Earnings Quality Associated with Corporate Social Responsibility?

By Ben Jacobsen. 2013

236 citations recorded by the source corpus.

Subfields: Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/e43ffe413341eacd988cb824ed0287ac3ee42f5a

Citations in the corpus

• Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior? (2015, unknown): “It has been shown that companies engaging in socially responsible activities are more transparent and have lower risk of manipulations in reported earnings (Kim et al., 2012).”
• Corporate Social Responsibility and Stock Price Crash Risk (2014, unknown): “We also exclude human rights following prior studies (e.g., Kim et al., 2012).”
• Do Socially Responsible Firms Pay More Taxes (2016, unknown): “According to Kim et al. (2012), “KLD uses a combination of surveys, financial statements, and articles in the popular press and academic journals, as well as government reports, to assess social performance along dimensions such as corporate governance,”
• Does Corporate Social Responsibility Affect Information Asymmetry? (2016, unknown): “With respect to information quality control by managers, Kim et al. (2012) provide supportive evidence of the role of CSR in enhancing a firm’s information quality.”
• Asymmetric Information and Corporate Social Responsibility (2016, unknown): “Most relevant to this article is the study by Kim et al. (2012), who provide strong evidence of a positive association between CSR, ethical concerns, earnings quality and decreasing litigation risk.”
• Is Institutional Ownership Related to Corporate Social Responsibility? The Nonlinear Relation and Its Implication for Stock Return Volatility (2015, unknown): “Following Jo and Harjoto (2011) and Kim et al. (2012), we also exclude corporate governance as it is often considered as a distinct construct from CSR.5 We transform CSR net counts to create the CSR index that ranges from 0 to 1 to facilitate comparison of CSR scores across years.6 We use a…”
• Corporate social responsibility and earnings management in U.S. banks (2014, unknown): “…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).”
• Corporate Social Responsibility and Investment Efficiency (2016, unknown): “trade-off hypothesis, Preston and O’Bannon (1997) argue that investing in social and environmental activities is likely to reduce a company’s resources, which creates a competitive disadvantage and negatively affects a firm’s value.”
• Do employee-friendly firms invest more efficiently? Evidence from labor investment efficiency (2020, unknown): “…within the broader CSR literature (see e.g., Benlemlih and Bitar, 2018; Cheng et al., 2011; Choi et al., 2013; Cook et al., 2018; Cui et al., 2018; Ferrell et al., 2016; Kim et al., 2012) and a recent paper by Flammer and Luo (2017) shows that a large number of CSR programs are employee-related.”
• New Evidence on the Role of the Media in Corporate Social Responsibility (2016, unknown): “This literature further suggests that CSR activities result in higher firm valuations by mitigating information asymmetry between firms and investors (Kim et al. 2012), by inducing more analyst coverage and reducing analyst forecast errors (Dhaliwal et al.”
• Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014, unknown): “…Margolis and Walsh 2001; Scholtens 2008; Callan and Thomas 2009), CSR and earnings management (e.g., Patten and Trompeter 2003; Yip et al. 2011; Kim et al. 2012), and board characteristics and CSR (e.g., O’Neill et al. 1989; Ibrahim and Angelidis 1995; De Villiers et al. 2011; Zhang et al.…”
• It’s who you know that counts: Board connectedness and CSR performance (2020, unknown): “Also, following prior literature (Hong and Anderson, 2011; Kim et al., 2012; Gao and Zhang, 2015; Dutordoir et al., 2018; Buchanan et al., 2018; Chen et al., 2018, Lins et al., 2017), we exclude firms in the financial sector (SIC codes 6000 to 6999).”
• Corporate Social Responsibility and Firm Debt Maturity (2015, unknown): “CSR reflects ethical concerns, leading to greater transparency and accountability Electronic copy available at: https://ssrn.com/abstract=2566890 14 in financial reporting, and inducing managers to turn away from earnings management, producing more transparent financial reporting (Kim et al., 2012).”
• Firm Internationalization and Corporate Social Responsibility (2014, unknown): “Supportive evidence is provided by Kim et al. (2012), who show that CSR strengths (concerns) are associated with more conservative (aggressive) financial reporting.”
• Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment (2016, unknown): “Kim et al. (2012), on the other hand, investigate managers’ incentive to do the right things as motivation for CSR activities and find that CSR firms are less likely to engage in earnings management.”
• Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature (2014, unknown): “In an intensive study, Kim et al. (2012) found that socially responsible firms are less likely not only to manage earnings through accruals and real activities, but are also less likely to be the subjects of SEC investigations.”