FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4387468611> ?p ?o ?g. }

• W4387468611 abstract "Purpose This paper aims to provide insights into the complicated relationship between earnings management (EM) and corporate social responsibility (CSR) during the financial downturn caused by the COVID-19 pandemic. Design/methodology/approach Parametric t -tests and non-parametric Wilcoxon rank-sum tests accompanied by ordinary least squares regression analysis, augmented with Newey–West procedure approaches, are used for a sample that consists of 1,984 firms from 47 countries for the period of 2014–2020. EM was proxied once with discretionary accruals using the modified Jones model (1995) and once with real earnings management (REM) using the Roychowdhury model (2006). This study uses environmental, social, and governance scores from the Thomson Reuters database as a proxy for CSR. Findings The results reveal that firms tend to engage more in EM practices during the pandemic and that more socially responsible firms tend to be honest and transparent during the financial reporting process. Interestingly, it was found that more socially responsible firms engaged less in REM practices during the pandemic. Research limitations/implications The findings of this research help lenders, investors, policymakers and managers gain a better understanding of EM practices during a negative shock and shed light on the importance of CSR in being ethical. Originality/value The findings extend both the literature on the role of CSR in promoting financial reporting quality and the literature on the impact of COVID-19 on accrual and REM practices." @default.
• W4387468611 created "2023-10-10" @default.
• W4387468611 creator A5008665407 @default.
• W4387468611 creator A5060679429 @default.
• W4387468611 creator A5072422543 @default.
• W4387468611 creator A5093031348 @default.
• W4387468611 date "2023-10-11" @default.
• W4387468611 modified "2023-10-11" @default.
• W4387468611 title "Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis" @default.
• W4387468611 cites W1488869617 @default.
• W4387468611 cites W1965155737 @default.
• W4387468611 cites W1970217741 @default.
• W4387468611 cites W1985576261 @default.
• W4387468611 cites W2003498865 @default.
• W4387468611 cites W2008869670 @default.
• W4387468611 cites W2026326259 @default.
• W4387468611 cites W2042060819 @default.
• W4387468611 cites W2061198639 @default.
• W4387468611 cites W2155573710 @default.
• W4387468611 cites W2158258806 @default.
• W4387468611 cites W2175936541 @default.
• W4387468611 cites W2177338364 @default.
• W4387468611 cites W2322872268 @default.
• W4387468611 cites W2340058639 @default.
• W4387468611 cites W2726010301 @default.
• W4387468611 cites W2792352580 @default.
• W4387468611 cites W2797610200 @default.
• W4387468611 cites W2801026057 @default.
• W4387468611 cites W2883550356 @default.
• W4387468611 cites W2901179731 @default.
• W4387468611 cites W2937892208 @default.
• W4387468611 cites W2942132844 @default.
• W4387468611 cites W2945285569 @default.
• W4387468611 cites W2979512580 @default.
• W4387468611 cites W2992471623 @default.
• W4387468611 cites W3011865677 @default.
• W4387468611 cites W3016976490 @default.
• W4387468611 cites W3086803833 @default.
• W4387468611 cites W3094592404 @default.
• W4387468611 cites W3097697435 @default.
• W4387468611 cites W3123227524 @default.
• W4387468611 cites W3124365414 @default.
• W4387468611 cites W3125677029 @default.
• W4387468611 cites W3125828083 @default.
• W4387468611 cites W3139140329 @default.
• W4387468611 cites W3173908785 @default.
• W4387468611 cites W3198977277 @default.
• W4387468611 cites W3205988849 @default.
• W4387468611 cites W4206250023 @default.
• W4387468611 cites W4212914719 @default.
• W4387468611 cites W4214827535 @default.
• W4387468611 cites W4252950974 @default.
• W4387468611 cites W4281638607 @default.
• W4387468611 cites W4298149837 @default.
• W4387468611 cites W4306405782 @default.
• W4387468611 cites W4367185475 @default.
• W4387468611 cites W4380479528 @default.
• W4387468611 doi "https://doi.org/10.1108/jfra-06-2023-0307" @default.
• W4387468611 hasPublicationYear "2023" @default.
• W4387468611 type Work @default.
• W4387468611 citedByCount "0" @default.
• W4387468611 crossrefType "journal-article" @default.
• W4387468611 hasAuthorship W4387468611A5008665407 @default.
• W4387468611 hasAuthorship W4387468611A5060679429 @default.
• W4387468611 hasAuthorship W4387468611A5072422543 @default.
• W4387468611 hasAuthorship W4387468611A5093031348 @default.
• W4387468611 hasConcept C10138342 @default.
• W4387468611 hasConcept C121955636 @default.
• W4387468611 hasConcept C126322002 @default.
• W4387468611 hasConcept C141261163 @default.
• W4387468611 hasConcept C144133560 @default.
• W4387468611 hasConcept C149782125 @default.
• W4387468611 hasConcept C162324750 @default.
• W4387468611 hasConcept C17744445 @default.
• W4387468611 hasConcept C2780514539 @default.
• W4387468611 hasConcept C2781009383 @default.
• W4387468611 hasConcept C2781300812 @default.
• W4387468611 hasConcept C2781426361 @default.
• W4387468611 hasConcept C39389867 @default.
• W4387468611 hasConcept C39549134 @default.
• W4387468611 hasConcept C4577558 @default.
• W4387468611 hasConcept C71924100 @default.
• W4387468611 hasConcept C99656134 @default.
• W4387468611 hasConceptScore W4387468611C10138342 @default.
• W4387468611 hasConceptScore W4387468611C121955636 @default.
• W4387468611 hasConceptScore W4387468611C126322002 @default.
• W4387468611 hasConceptScore W4387468611C141261163 @default.
• W4387468611 hasConceptScore W4387468611C144133560 @default.
• W4387468611 hasConceptScore W4387468611C149782125 @default.
• W4387468611 hasConceptScore W4387468611C162324750 @default.
• W4387468611 hasConceptScore W4387468611C17744445 @default.
• W4387468611 hasConceptScore W4387468611C2780514539 @default.
• W4387468611 hasConceptScore W4387468611C2781009383 @default.
• W4387468611 hasConceptScore W4387468611C2781300812 @default.
• W4387468611 hasConceptScore W4387468611C2781426361 @default.
• W4387468611 hasConceptScore W4387468611C39389867 @default.
• W4387468611 hasConceptScore W4387468611C39549134 @default.
• W4387468611 hasConceptScore W4387468611C4577558 @default.
• W4387468611 hasConceptScore W4387468611C71924100 @default.
• W4387468611 hasConceptScore W4387468611C99656134 @default.

• next