Corporate Social Responsibility Disclosure and Earnings Management: Evidence from China

QR Code

Corporate Social Responsibility Disclosure and Earnings Management: Evidence from China

This paper aims to estimate the relationship between the disclosure of corporate social responsibility (CSR) and earnings management in Chinese listed companies, over a period from 2014 to 2018. Based on prior accounting research, this study applies the cross-sectional modified Jones model to estima...

Full description

Bibliographic Details
Main Author:	Zhang, Fan
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2019
Subjects:	CSR disclosure Earnings management Quality of CSR reports
Online Access:	https://eprints.nottingham.ac.uk/58271/

Similar Items

EVALUATION OF THE CORPORATE SOCIAL RESPONSIBILITY REPORTING OF THE CO-OPERATIVE GROUP FOOD RETAIL DIVISION
by: Rizo Patron Pinto, Cecilia Ursula
Published: (2005)

The Effect of Corporate Social Responsibility on Earnings Management: Evidence from Chinese Manufacturing Industry
by: Li, Jia-Ru
Published: (2022)

Analysis of Influencing Factors in the Implementation of Corporate Social Responsibility
by: Alessandro, Cappelletti
Published: (2017)

The definition of Corporate Social Responsibility in China
by: Goto, Kyoko
Published: (2007)

What Drives Corporate Social Responsibility? Institutional Analysis of CSR in South Korean Context
by: Jung, Se Woo
Published: (2013)

How Corporate Social Responsibility Engagement affects Corporate Financial Performance in the UK
by: Yang, Yating
Published: (2020)

Corporate Social Responsibility and the influence of organisational communications on employee engagement: A case study of Experian (UK) plc.
by: Meader, Lesle J.
Published: (2009)

State of Corporate Social Responsibility in India – Current scenario, Approach and Drivers
by: Nagpal, Kshitij
Published: (2016)

Disclosure relevance and earnings management in business group: evidence from UK private subsidiaries
by: Zhu, Keying
Published: (2020)

Corporate tax & Corporate Social Responsibility, A Smear Connection
by: Bui, Thanh Giang
Published: (2008)

Corporate social responsibility, stakeholder theory and climate change: Is green the new black for ExxonMobil?
by: Archer, Catherine
Published: (2013)

An Institutional Evaluation of the CSR Competency Framework: Developing CSR Skills and the Role of Business Education
by: Dlamini, Nelisiwe
Published: (2005)

Does Corporate Social Responsibility enhance Corporate Reputation? An ethnographic case study on E.ON UK from an employee perspective.
by: Mathew, Justy
Published: (2007)

A REVIEW OF THE BUSINESS CASE FOR CORPORATE SOCIAL RESPONSIBILITY IN THE UK FINANCIAL SERVICES SECTOR
by: Almona, Chinyere Peace
Published: (2005)

The Effect of Audit Quality on Earnings Management: Evidence from the UK
by: Li, Danqing
Published: (2017)

CSR as a vehicle for Innovation
by: Raask, Elina
Published: (2006)

The effects of Corporate Social Responsibility (CSR) on Chinese consumers' buying behaviour in Dairy Industry
by: SU, YI-Jie
Published: (2016)

Corporate Environmental Responsibility of the Tourism Sector in Jordan
by: Hindiyeh, Khulood
Published: (2008)

The effect of corporate social responsibility disclosure and corporate governance mechanisms on earnings management and stock risk: evidence from Public Bank in Indonesia / Idrianita Anis and Ancella A.Hermawan.
by: Anis, Idrianita, et al.
Published: (2017)

How the Corporate Social Responsibility (CSR) Strategies Affect Corporate Financial and Non-financial Performance in FMCG Apparel Industry, A Chinese Context
by: NI, MIDI
Published: (2020)

CSR and Poverty Alleviation in Indonesia
by: Hasan, Annisa
Published: (2016)

Making Corporate Social Responsibility Operable
by: Frere, Claudia
Published: (2007)

How can the for-profit and non-profit sectors work in integrative, development cross-sector partnerships to contribute to the sustainable development goals?
by: Corbishley, Elizabeth
Published: (2016)

The Effect of Corporate Social Responsibility on Organisational Commitment
by: Hodgkiss, Louise J
Published: (2009)

Institutional Conditions For Stakeholder CSR - A Qualitative Comparative Analysis
by: Backhaus, Marius
Published: (2008)

Corporate Social Responsibility of Multinational Corporations in Foreign Countries: The case of the German Volkswagen Group in China
by: Opfer, Sarah Katharina
Published: (2017)

Perceptions of value intertwined: the perceived value of Business in the Community’s Corporate Responsibility Index:‘assemblages of worth’ in evolution
by: Kirk, Jacqueline Louise
Published: (2018)

Local Environmental States as Drivers of Environmental Corporate Social Responsibility: An Inter-Province Comparison of Automobile Manufacturers in China
by: Grey, Andrew / AC
Published: (2010)

Corporate responsibility and accountability in mandatory and voluntary settings
by: Varal, Shiwani
Published: (2024)

Making A Movie or Making A Difference? To What Extent Do Critical Movies and Documentaries Targeting Corporations' Wrongdoing Actually Influence Their CSR Strategies?
by: Verre, Anna Rita
Published: (2008)

CEO Compensation and Earnings Management
by: Zhang, Jun
Published: (2017)

Mantra or Gimmick - Political Framing of Corporate Social Responsibility in British Newspapers
by: Mosonyi, Szilvia
Published: (2007)

Ownership and control, corporate social responsibility, and the institutional context in East Asia
by: Chen, Szu-Yu
Published: (2023)

Human resource management for corporate social responsibility (CSR) and Sustainable Development (SD): Practical policies' implications for managers
by: Naude, Marita, et al.
Published: (2011)

The Effect of Audit Office-Size on Earnings Management: An Evidence from UK
by: FU, YIHAO
Published: (2017)

The impact of implementing corporate social responsibility activities on employee commitment and employee identification in Taiwan
by: LI, PEI YU
Published: (2017)

Earnings quality at initial public offerings in China
by: REN, Shaohong
Published: (2016)

Corporate Social Responsibility and NGO Activity in China and India: A Comparative Study of Corporate Website Reporting
by: Jones, Daniel F.
Published: (2009)

Corporate social responsibility (CSR) and development: the case of gender equality in Latin America
by: Torres Retamal, Luis Dario
Published: (2017)

The Impact of CSR on Consumers’ purchase intention in Chinese e-commerce companies
by: Wang, Manxi
Published: (2020)