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Keywords: CSR
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Journal Articles
The moderating role of CSR in the relationship between earnings management and cost of equity: evidence from European ESG data
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2024) 32 (5): 693–708.
Published: 15 December 2023
...Yamina Chouaibi; Rim Zouari-Hadiji; Sawssen Khlifi Purpose The present work aimed to identify the impact of accrual-based earnings management on the cost of equity (KE) through corporate social responsibility (CSR) as a moderating variable on European Environmental, Social, and Governance (ESG...
Journal Articles
Is auditor tolerant of earnings management in socially responsible firms? Evidence from China
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2022) 30 (5): 669–690.
Published: 24 October 2022
...Huy Viet Hoang; Son Tung Ha; Manh Linh Tran; Thi Thu Trang Nguyen Purpose This study examines the effect of audit quality on earnings management to beat earnings targets among Chinese listed firms, taking into account the firms’ corporate social responsibility (CSR) practice. Design/methodology...
