-
1
-
-
0000147433
-
Agency research in managerial accounting: A second look
-
Baiman S. 1990. Agency research in managerial accounting: A second look. Accounting, Organizations and Society 15: 414-444.
-
(1990)
Accounting, Organizations and Society
, vol.15
, pp. 414-444
-
-
Baiman, S.1
-
3
-
-
56249149307
-
The dynamics of earnings forecast management
-
Bernhardt D, Campello M. 2007. The dynamics of earnings forecast management. Review of Finance 11: 287-324.
-
(2007)
Review of Finance
, vol.11
, pp. 287-324
-
-
Bernhardt, D.1
Campello, M.2
-
5
-
-
80053422873
-
Does corporate social responsibility influence profit margins? A case study of executive perceptions
-
Blomgren A. 2011. Does corporate social responsibility influence profit margins? A case study of executive perceptions. Corporate Social Responsibility and Environmental Management 18: 263-274.
-
(2011)
Corporate Social Responsibility and Environmental Management
, vol.18
, pp. 263-274
-
-
Blomgren, A.1
-
7
-
-
33750928988
-
Corporate social responsibility and resource-based perspective
-
Branco MC, Rodrigues LL. 2006. Corporate social responsibility and resource-based perspective. Journal of Business Ethics 69: 111-132.
-
(2006)
Journal of Business Ethics
, vol.69
, pp. 111-132
-
-
Branco, M.C.1
Rodrigues, L.L.2
-
10
-
-
77951204891
-
Traditional accountants and business professionals: Portraying the accounting profession after Enron
-
Carnegie GD, Napier CJ. 2010. Traditional accountants and business professionals: Portraying the accounting profession after Enron. Accounting, Organizations and Society 35: 360-376.
-
(2010)
Accounting, Organizations and Society
, vol.35
, pp. 360-376
-
-
Carnegie, G.D.1
Napier, C.J.2
-
14
-
-
78751585340
-
Are OECD-prescribed 'good corporate governance practices' really good in an emerging economy?
-
Chen VZ, Li J, Shapiro DM. 2011. Are OECD-prescribed 'good corporate governance practices' really good in an emerging economy? Asia Pacific Journal of Management 28: 115-138.
-
(2011)
Asia Pacific Journal of Management
, vol.28
, pp. 115-138
-
-
Chen, V.Z.1
Li, J.2
Shapiro, D.M.3
-
15
-
-
43749122577
-
Corporate social responsibility, investor protection, and earnings management: Some international evidence
-
Chih HL, Shen CH, Kang FC. 2008. Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics 79: 179-198.
-
(2008)
Journal of Business Ethics
, vol.79
, pp. 179-198
-
-
Chih, H.L.1
Shen, C.H.2
Kang, F.C.3
-
19
-
-
38149038650
-
Corporate governance and pay-for-performance: The impact of earnings management
-
Cornett MM, Marcus AJ, Tehranian H. 2008. Corporate governance and pay-for-performance: The impact of earnings management. Journal of Financial Economics 87: 357-373.
-
(2008)
Journal of Financial Economics
, vol.87
, pp. 357-373
-
-
Cornett, M.M.1
Marcus, A.J.2
Tehranian, H.3
-
20
-
-
38749105832
-
Managerial attitudes toward environmental management within Australia, the People's Republic of China and Indonesia
-
Cummings LS. 2008. Managerial attitudes toward environmental management within Australia, the People's Republic of China and Indonesia. Business Strategy and the Environment 17: 16-29.
-
(2008)
Business Strategy and the Environment
, vol.17
, pp. 16-29
-
-
Cummings, L.S.1
-
21
-
-
0036997124
-
The quality of accruals and earnings: The role of accrual estimation errors
-
Dechow PM, Dichev ID. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77: 35-59.
-
(2002)
The Accounting Review
, vol.77
, pp. 35-59
-
-
Dechow, P.M.1
Dichev, I.D.2
-
28
-
-
84968147098
-
Toward the sustainable corporation: Win-win-win business strategies for sustainable development
-
Elkington J. 1994. Toward the sustainable corporation: Win-win-win business strategies for sustainable development. California Management Review 36: 90-100.
-
(1994)
California Management Review
, vol.36
, pp. 90-100
-
-
Elkington, J.1
-
30
-
-
0036331681
-
Corporate ownership structure and the informativeness of accounting earnings in East Asia
-
Fan JPH, Wong TJ. 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics 33: 401-425.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 401-425
-
-
Fan, J.P.H.1
Wong, T.J.2
-
31
-
-
55149118403
-
The stocks at stake: Return and risk in socially responsible investment
-
Galema R, Plantinga A, Scholtens B. 2008. The stocks at stake: Return and risk in socially responsible investment. Journal of Banking and Finance 32: 2646-2654.
-
(2008)
Journal of Banking and Finance
, vol.32
, pp. 2646-2654
-
-
Galema, R.1
Plantinga, A.2
Scholtens, B.3
-
33
-
-
56349117945
-
Earnings management, lawsuits, and stock-for-stock acquirers market performance
-
Gong G, Henock L, Sun AX. 2008. Earnings management, lawsuits, and stock-for-stock acquirers market performance. Journal of Accounting and Economics 46: 62-77.
-
(2008)
Journal of Accounting and Economics
, vol.46
, pp. 62-77
-
-
Gong, G.1
Henock, L.2
Sun, A.X.3
-
34
-
-
0000171195
-
The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research
-
Griffin JJ, Mahon JF. 1997. The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research. Business and Society 36: 5-31.
-
(1997)
Business and Society
, vol.36
, pp. 5-31
-
-
Griffin, J.J.1
Mahon, J.F.2
-
35
-
-
77957919312
-
Managing strategic alliances through a community-enabled balanced scorecard: The case of Merck Ltd, Thailand
-
Hansen EG, Sextl M, Reichwald R. 2010. Managing strategic alliances through a community-enabled balanced scorecard: The case of Merck Ltd, Thailand. Business Strategy and the Environment 19: 387-399.
-
(2010)
Business Strategy and the Environment
, vol.19
, pp. 387-399
-
-
Hansen, E.G.1
Sextl, M.2
Reichwald, R.3
-
37
-
-
52249116230
-
-
Columbia Business School: New York and Chichester.
-
Heal G. 2008. When Principles Pay. Columbia Business School: New York and Chichester.
-
(2008)
When Principles Pay
-
-
Heal, G.1
-
38
-
-
0001574630
-
A review of earnings management literature and its implications for standard setting
-
Healy P, Wahlen J. 1999. A review of earnings management literature and its implications for standard setting. Accounting Horizons 13: 365-383.
-
(1999)
Accounting Horizons
, vol.13
, pp. 365-383
-
-
Healy, P.1
Wahlen, J.2
-
40
-
-
55349135931
-
Ethical management, corporate governance, and abnormal accruals
-
Huang P, Louwers TJ, Moffitt JS, Zhang Y. 2008. Ethical management, corporate governance, and abnormal accruals. Journal of Business Ethics 83: 469-487.
-
(2008)
Journal of Business Ethics
, vol.83
, pp. 469-487
-
-
Huang, P.1
Louwers, T.J.2
Moffitt, J.S.3
Zhang, Y.4
-
41
-
-
45849092616
-
Firm performance: The strategic interactions of corporate social performance with innovation and industry differentiation
-
Hull C, Rothenberg S. 2008. Firm performance: The strategic interactions of corporate social performance with innovation and industry differentiation. Strategic Management Journal 29: 781-789.
-
(2008)
Strategic Management Journal
, vol.29
, pp. 781-789
-
-
Hull, C.1
Rothenberg, S.2
-
43
-
-
34548701571
-
Insider trading, earnings management and corporate governance: Empirical evidence based on Hong Kong firm
-
Jaggi B, Tsui J. 2007. Insider trading, earnings management and corporate governance: Empirical evidence based on Hong Kong firm. Journal of International Financial Management and Accounting 18: 192-222.
-
(2007)
Journal of International Financial Management and Accounting
, vol.18
, pp. 192-222
-
-
Jaggi, B.1
Tsui, J.2
-
44
-
-
0141884754
-
Value maximization, stakeholder theory, and the corporate objective function
-
Jensen MC. 2001. Value maximization, stakeholder theory, and the corporate objective function. Journal of Applied Corporate Finance 14 (3): 8-21.
-
(2001)
Journal of Applied Corporate Finance
, vol.14
, Issue.3
, pp. 8-21
-
-
Jensen, M.C.1
-
46
-
-
33947358906
-
Disclosure frequency and earnings management
-
Jo H, Kim Y. 2007. Disclosure frequency and earnings management. Journal of Financial Economics 84: 561-590.
-
(2007)
Journal of Financial Economics
, vol.84
, pp. 561-590
-
-
Jo, H.1
Kim, Y.2
-
47
-
-
21844519987
-
Instrumental stakeholder theory: A synthesis of ethics and economics
-
Jones TM. 1995. Instrumental stakeholder theory: A synthesis of ethics and economics. Academy of Management Review 20: 404-437.
-
(1995)
Academy of Management Review
, vol.20
, pp. 404-437
-
-
Jones, T.M.1
-
48
-
-
33745619522
-
Ownership structure, business group affiliation, listing status, and earnings management: Evidence from Korea
-
Kim JB, Yi CH. 2006. Ownership structure, business group affiliation, listing status, and earnings management: Evidence from Korea. Contemporary Accounting Research 23: 427-464.
-
(2006)
Contemporary Accounting Research
, vol.23
, pp. 427-464
-
-
Kim, J.B.1
Yi, C.H.2
-
49
-
-
0036331491
-
Audit committee, board of director characteristics, and earnings management
-
Klein A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33: 375-400.
-
(2002)
Journal of Accounting and Economics
, vol.33
, pp. 375-400
-
-
Klein, A.1
-
50
-
-
76049101225
-
Disclosing conflicts of interest - Do experience and reputation matter?
-
Koch C, Schmidt C. 2010. Disclosing conflicts of interest - Do experience and reputation matter? Accounting, Organizations and Society 35: 95-107.
-
(2010)
Accounting, Organizations and Society
, vol.35
, pp. 95-107
-
-
Koch, C.1
Schmidt, C.2
-
51
-
-
77954640262
-
Corporate social responsibility in China: An analysis of domestic and foreign retailers' sustainability dimensions
-
Kolk A, Hong P, van Dolen W. 2010. Corporate social responsibility in China: An analysis of domestic and foreign retailers' sustainability dimensions. Business Strategy and the Environment 19: 289-303.
-
(2010)
Business Strategy and the Environment
, vol.19
, pp. 289-303
-
-
Kolk, A.1
Hong, P.2
van Dolen, W.3
-
52
-
-
84874191750
-
An economic analysis of cross-listing decisions and their impact on earnings quality
-
Königsgruber R. 2009. An economic analysis of cross-listing decisions and their impact on earnings quality. Schmalenbach Business Review 61: 310-330.
-
(2009)
Schmalenbach Business Review
, vol.61
, pp. 310-330
-
-
Königsgruber, R.1
-
55
-
-
68149096645
-
The crisis of fair-value accounting: Making sense of the recent debate
-
Laux C, Leuz C. 2009. The crisis of fair-value accounting: Making sense of the recent debate. Accounting, Organizations and Society 34: 826-834.
-
(2009)
Accounting, Organizations and Society
, vol.34
, pp. 826-834
-
-
Laux, C.1
Leuz, C.2
-
57
-
-
34748871105
-
Company size, auditor type, and earnings management
-
Lee BB, Choi B. 2002. Company size, auditor type, and earnings management. Journal of Forensic Accounting 3: 27-50.
-
(2002)
Journal of Forensic Accounting
, vol.3
, pp. 27-50
-
-
Lee, B.B.1
Choi, B.2
-
58
-
-
0042012826
-
Earnings management and investor protection: An international comparison
-
Leuz C, Nanda D, Wysocki P. 2003. Earnings management and investor protection: An international comparison. Journal of Financial Economics 69: 505-527.
-
(2003)
Journal of Financial Economics
, vol.69
, pp. 505-527
-
-
Leuz, C.1
Nanda, D.2
Wysocki, P.3
-
59
-
-
36349034500
-
Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective
-
Liu Q, Lu Z. 2007. Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective. Journal of Corporate Finance 13: 881-906.
-
(2007)
Journal of Corporate Finance
, vol.13
, pp. 881-906
-
-
Liu, Q.1
Lu, Z.2
-
60
-
-
0009925643
-
Stakeholders and corporate boards: Institutional influences on board composition and structure
-
Luoma P, Goodstein J. 1999. Stakeholders and corporate boards: Institutional influences on board composition and structure. Academy of Management Journal 42: 553-563.
-
(1999)
Academy of Management Journal
, vol.42
, pp. 553-563
-
-
Luoma, P.1
Goodstein, J.2
-
62
-
-
0347569255
-
Misery loves companies: Rethinking social initiatives by business
-
Margolis JD, Walsh JP. 2003. Misery loves companies: Rethinking social initiatives by business. Administrative Science Quarterly 48: 268-305.
-
(2003)
Administrative Science Quarterly
, vol.48
, pp. 268-305
-
-
Margolis, J.D.1
Walsh, J.P.2
-
63
-
-
84874193761
-
-
Does it pay to be good? A meta-analysis and redirection of research on the relationship between corporate social and financial performance, working paper. Harvard University, Cambridge, MA.
-
Margolis JD, Elfenbein HA, Walsh JP. 2007. Does it pay to be good? A meta-analysis and redirection of research on the relationship between corporate social and financial performance, working paper. Harvard University, Cambridge, MA.
-
(2007)
-
-
Margolis, J.D.1
Elfenbein, H.A.2
Walsh, J.P.3
-
64
-
-
0035529262
-
Corporate social responsibility: A theory of the firm perspective
-
McWilliams A, Siegel D. 2001. Corporate social responsibility: A theory of the firm perspective. Journal of Management Review 26: 117-127.
-
(2001)
Journal of Management Review
, vol.26
, pp. 117-127
-
-
McWilliams, A.1
Siegel, D.2
-
66
-
-
84874191372
-
Corporate governance in Asia's emerging markets: An overview
-
Miles M. 2009. Corporate governance in Asia's emerging markets: An overview. Review of International Comparative Management 10: 387-396.
-
(2009)
Review of International Comparative Management
, vol.10
, pp. 387-396
-
-
Miles, M.1
-
68
-
-
35648975574
-
The contribution of corporate social responsibility to sustainable development
-
Moon J. 2007. The contribution of corporate social responsibility to sustainable development. Sustainable Development 15: 296-306.
-
(2007)
Sustainable Development
, vol.15
, pp. 296-306
-
-
Moon, J.1
-
69
-
-
1542613353
-
Institutional reality, financial reporting and the rules of the game
-
Mouck T. 2004. Institutional reality, financial reporting and the rules of the game. Accounting, Organizations and Society 29: 525-541.
-
(2004)
Accounting, Organizations and Society
, vol.29
, pp. 525-541
-
-
Mouck, T.1
-
71
-
-
0042090748
-
Corporate social responsibility and financial performance: A meta-analysis
-
Orlitzky M, Schmidt FL, Ryes SL. 2003. Corporate social responsibility and financial performance: A meta-analysis. Organization Studies 24: 403-441.
-
(2003)
Organization Studies
, vol.24
, pp. 403-441
-
-
Orlitzky, M.1
Schmidt, F.L.2
Ryes, S.L.3
-
72
-
-
76149138525
-
Environmental disclosures of palm oil plantation companies in Malaysia: A tool for stakeholder engagement
-
Othman R, Ameer R. 2010. Environmental disclosures of palm oil plantation companies in Malaysia: A tool for stakeholder engagement. Corporate Social Responsibility and Environmental Management 17: 52-62.
-
(2010)
Corporate Social Responsibility and Environmental Management
, vol.17
, pp. 52-62
-
-
Othman, R.1
Ameer, R.2
-
73
-
-
49749133164
-
Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility
-
Prior D, Surroca J, Tribó JA. 2008. Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review 16: 160-177.
-
(2008)
Corporate Governance: An International Review
, vol.16
, pp. 160-177
-
-
Prior, D.1
Surroca, J.2
Tribó, J.A.3
-
74
-
-
0035486086
-
Social disclosure, financial disclosure and the cost of equity capital
-
Richardson AJ, Welker M. 2001. Social disclosure, financial disclosure and the cost of equity capital. Accounting, Organizations and Society 26: 597-616.
-
(2001)
Accounting, Organizations and Society
, vol.26
, pp. 597-616
-
-
Richardson, A.J.1
Welker, M.2
-
75
-
-
12444303962
-
A political theory of American corporate finance
-
Roe M. 1991. A political theory of American corporate finance. Columbia Law Review 91: 10-67.
-
(1991)
Columbia Law Review
, vol.91
, pp. 10-67
-
-
Roe, M.1
-
76
-
-
0031510753
-
A resource-based perspective on corporate environmental performance and profitability
-
Russo MV, Fouts PA. 1997. A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal 40: 534-559.
-
(1997)
Academy of Management Journal
, vol.40
, pp. 534-559
-
-
Russo, M.V.1
Fouts, P.A.2
-
77
-
-
54149095772
-
Board of directors and opportunistic earnings management: Evidence from India
-
Sarkar J, Sarkar S, Sen K. 2008. Board of directors and opportunistic earnings management: Evidence from India. Journal of Accounting, Auditing and Finance 23: 517-551.
-
(2008)
Journal of Accounting, Auditing and Finance
, vol.23
, pp. 517-551
-
-
Sarkar, J.1
Sarkar, S.2
Sen, K.3
-
78
-
-
69749106245
-
Global rules and private actors, towards a new role of the TNC in global governance
-
Scherer A, Palazzo G, Baumann D. 2006. Global rules and private actors, towards a new role of the TNC in global governance. Business Ethics Quarterly 16: 502-532.
-
(2006)
Business Ethics Quarterly
, vol.16
, pp. 502-532
-
-
Scherer, A.1
Palazzo, G.2
Baumann, D.3
-
79
-
-
53649098161
-
A note on the interaction between corporate social responsibility and financial performance
-
Scholtens B. 2008. A note on the interaction between corporate social responsibility and financial performance. Ecological Economics 68: 46-55.
-
(2008)
Ecological Economics
, vol.68
, pp. 46-55
-
-
Scholtens, B.1
-
80
-
-
33745686601
-
A corporate social performance-corporate financial performance behavioral model for consumers
-
Schuler DA, Cording M. 2006. A corporate social performance-corporate financial performance behavioral model for consumers. Academy of Management Review 31: 540-558.
-
(2006)
Academy of Management Review
, vol.31
, pp. 540-558
-
-
Schuler, D.A.1
Cording, M.2
-
82
-
-
68149183513
-
Financial crisis and the silence of the auditors
-
Sikka P. 2009. Financial crisis and the silence of the auditors. Accounting, Organizations and Society 34: 868-873.
-
(2009)
Accounting, Organizations and Society
, vol.34
, pp. 868-873
-
-
Sikka, P.1
-
83
-
-
0030305172
-
Do stock prices fully reflect information in accruals and cash flows about future earnings?
-
Sloan RG. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review 71: 289-315.
-
(1996)
The Accounting Review
, vol.71
, pp. 289-315
-
-
Sloan, R.G.1
-
84
-
-
84874192204
-
Introduction to issues in finance, corporate control, and growth: Lessons from developing and transitional economies
-
Stein H, Rosefielde S. 2005. Introduction to issues in finance, corporate control, and growth: Lessons from developing and transitional economies. Eastern Economic Journal 31: 210-217.
-
(2005)
Eastern Economic Journal
, vol.31
, pp. 210-217
-
-
Stein, H.1
Rosefielde, S.2
-
85
-
-
60949087941
-
Business-society relations in Central-Eastern and Western Europe: How those who lead in sustainability reporting bridge the gap in corporate (social) responsibility
-
Steurer R, Konrad A. 2009. Business-society relations in Central-Eastern and Western Europe: How those who lead in sustainability reporting bridge the gap in corporate (social) responsibility. Scandinavian Journal of Management 25: 23-36.
-
(2009)
Scandinavian Journal of Management
, vol.25
, pp. 23-36
-
-
Steurer, R.1
Konrad, A.2
-
87
-
-
0000370948
-
Earnings management and the long-run market performance of initial public offerings
-
Teoh SH, Welch I, Wong TJ. 1998. Earnings management and the long-run market performance of initial public offerings. Journal of Finance 53: 1935-1975.
-
(1998)
Journal of Finance
, vol.53
, pp. 1935-1975
-
-
Teoh, S.H.1
Welch, I.2
Wong, T.J.3
-
88
-
-
57549107309
-
The frequency and magnitude of earnings management in China
-
Wang Y, Chen SK, Lin BX, Wu LS. 2008. The frequency and magnitude of earnings management in China. Applied Economics 40: 3213-3225.
-
(2008)
Applied Economics
, vol.40
, pp. 3213-3225
-
-
Wang, Y.1
Chen, S.K.2
Lin, B.X.3
Wu, L.S.4
|