Concepedia

The Relationship of Corporate Social Responsibility (CSR) Disclosure and Earnings Management: Evidence from Indonesia

Muhammad Ilham Pakawaru, Arung Gihna Mayapada, Nadhira Afdalia, Andi Ainil Mufidah Tanra, Muhammad Afdhal

Journal of Asian Finance Economics and Business · 2021 · 16 citations · 9 references

Open access

Concepts

BusinessAccountancyAccountingCorporate DisclosureCorporate ReportingCorporate Social ResponsibilityCorporate Responsibility ReportingCorporate Social Responsibility ReportingCorporate TransparencyEarnings ManagementFinancial ReportingFinancial StatementsCorporate Disclosure StandardsCsr DisclosureCsr ReportingTransparency In Corporate ReportingTransparency In Earnings Reporting

References

9

INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS

Thomas M. Jones · Academy of Management Review · 1995 · 3.1K citations

Business, Strategic Management, Strategy +11

Board diversity and CSR reporting: an Australian study

Kathyayini Kathy Rao, Carol Tilt · Meditari Accountancy Research · 2016 · 310 citations

Management, Accountancy, Corporate Governance +17

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

Jennifer Martínez‐Ferrero, Shantanu Banerjee, Isabel Sánchez · Journal of Business Ethics · 2014 · 292 citations · Full text

Management, Accounting, Strategic Management +12

Does family involvement explain why corporate social responsibility affects earnings management?

Mingzhi Liu, Yulin Shi, Craig Wilson et al. · Journal of Business Research · 2017 · 166 citations

Business, Accountancy, Finance +12

Earnings management and corporate social responsibility: UK evidence

Yousf Ebrahem Almahrog, Z. I. Ali, Thankom Arun · Journal of financial reporting & accounting · 2018 · 125 citations

Business, Accountancy, Accounting +14