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Corporate responses to political costs: an examination of the relation between environmental disclosure and earnings management

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  1. S. Zeng & X. Xu & H. Yin & C. Tam, 2012. "Factors that Drive Chinese Listed Companies in Voluntary Disclosure of Environmental Information," Journal of Business Ethics, Springer, vol. 109(3), pages 309-321, September.
  2. Claudia Arena & Saverio Bozzolan & Claudia Imperatore, 2024. "Enhancing environmental reporting: A study on the role of narrative disclosure, firm‐ and country‐level incentives," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3414-3428, July.
  3. Christopher Bleibtreu & Roland Königsgruber & Thomas Lanzi, 2022. "Financial reporting and corporate political connections: An analytical model of interactions," Post-Print hal-03957978, HAL.
  4. X. Xu & S. Zeng & C. Tam, 2012. "Stock Market’s Reaction to Disclosure of Environmental Violations: Evidence from China," Journal of Business Ethics, Springer, vol. 107(2), pages 227-237, May.
  5. Jinghui Liu & Ian Alexander Eddie, 2007. "Determinants of disclosures of A‐, B‐ and H‐share companies," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(1), pages 72-92, January.
  6. Liu, Guangqiang & Guo, Liangju, 2023. "How does mandatory environmental regulation affect corporate environmental information disclosure quality," Finance Research Letters, Elsevier, vol. 54(C).
  7. Wendy Heltzer, 2011. "The asymmetric relationship between corporate environmental responsibility and earnings management: Evidence from the United States," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(1), pages 65-88, January.
  8. Ali Meftah Gerged & Khaldoon Albitar & Lara Al‐Haddad, 2023. "Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2789-2810, July.
  9. Jay Janney & Greg Dess & Victor Forlani, 2009. "Glass Houses? Market Reactions to Firms Joining the UN Global Compact," Journal of Business Ethics, Springer, vol. 90(3), pages 407-423, December.
  10. Dingzu Zhang & Lijuan Pan & Luqi Liu & Huixiang Zeng, 2023. "Impact of executive pay gap on environmental, social, and governance disclosure in China: Is there a strategic choice?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2574-2589, September.
  11. Lacina, Michael & Pan, Shanshan & Garner, Steve, 2024. "The BP oil spill and income classification shifting of oil and gas companies," Advances in accounting, Elsevier, vol. 65(C).
  12. Panagiotis E. Dimitropoulos & Dimitrios Asteriou, 2009. "The value relevance of financial statements and their impact on stock prices: Evidence from Greece," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(3), pages 248-265, March.
  13. Charles Cho & Dennis Patten & Robin Roberts, 2006. "Corporate Political Strategy: An Examination of the Relation between Political Expenditures, Environmental Performance, and Environmental Disclosure," Journal of Business Ethics, Springer, vol. 67(2), pages 139-154, August.
  14. Jonathan Maurice, 2019. "When environmental accounting choices are not only opportunistic: the case of environmental accounting provisions [Quand les choix comptables liés à l’environnement ne sont pas qu’opportunistes : c," Post-Print hal-02128271, HAL.
  15. Patten, Dennis M., 2015. "An insider's reflection on quantitative research in the social and environmental disclosure domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 45-50.
  16. Guo, Mengmeng & Kuai, Yicheng & Liu, Xiaoyan, 2020. "Stock market response to environmental policies: Evidence from heavily polluting firms in China," Economic Modelling, Elsevier, vol. 86(C), pages 306-316.
  17. Zixin Zhang & Teck Lee Yap & Jiyoung Park, 2021. "Does voluntary CSR disclosure and CSR performance influence earnings management? Empirical evidence from China," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(2), pages 161-178, June.
  18. Yang, Mian & Tang, Wenliang, 2022. "Air pollution, political costs, and earnings management," Emerging Markets Review, Elsevier, vol. 51(PA).
  19. Roman Lanis & Grant Richardson, 2015. "Is Corporate Social Responsibility Performance Associated with Tax Avoidance?," Journal of Business Ethics, Springer, vol. 127(2), pages 439-457, March.
  20. Tesfaye T. Lemma & Mehrzad Azmi Shabestari & Martin Freedman & Mthokozisi Mlilo, 2020. "Corporate carbon risk exposure, voluntary disclosure, and financial reporting quality," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 2130-2143, July.
  21. Yi Lu & Greg Shailer & Mark Wilson, 2016. "Corporate Political Donations: Influences from Directors’ Networks," Journal of Business Ethics, Springer, vol. 135(3), pages 461-481, May.
  22. Giovanna Gavana & Pietro Gottardo & Anna Maria Moisello, 2017. "Earnings Management and CSR Disclosure. Family vs. Non-Family Firms," Sustainability, MDPI, vol. 9(12), pages 1-21, December.
  23. Daniel Kouloukoui & Sônia Maria da Silva Gomes & Marcia Mara de Oliveira Marinho & Ednildo Andrade Torres & Asher Kiperstok & Pieter de Jong, 2018. "Disclosure of climate risk information by the world’s largest companies," Mitigation and Adaptation Strategies for Global Change, Springer, vol. 23(8), pages 1251-1279, December.
  24. Jean-Noël Chauvey & Sophie Giordano-Spring & Charles Cho & Dennis Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Journal of Business Ethics, Springer, vol. 130(4), pages 789-803, September.
  25. Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing, 2018. "A Corporate Social Responsibility Framework for Accounting Research," The International Journal of Accounting, Elsevier, vol. 53(4), pages 274-294.
  26. Albert Tsang & Yi Xiang & Miao Yu, 2023. "Cross‐border regulatory enforcement and corporate voluntary disclosure," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 482-523, March.
  27. Boland, Matthew & Godsell, David, 2020. "Local soldier fatalities and war profiteers: New tests of the political cost hypothesis," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  28. Xinming Deng & Xianyi Long & Douglas A. Schuler & Huan Luo & Xiaofei Zhao, 2020. "External corporate social responsibility and labor productivity: A S‐curve relationship and the moderating role of internal CSR and government subsidy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 393-408, January.
  29. Kaltenhauser, Samuel Jonas, 2023. "Determinants and Capital Market Consequences of Net Zero Targets," Junior Management Science (JUMS), Junior Management Science e. V., vol. 8(2), pages 404-430.
  30. Linyan Fan & Sheng Yao, 2022. "Analyst Site Visits and Corporate Environmental Information Disclosure: Evidence from China," IJERPH, MDPI, vol. 19(23), pages 1-21, December.
  31. Hua Wu & Taiwen Feng & Wenbo Jiang & Ting Kong, 2022. "Environmental Penalties, Investor Attention and Stock Market Reaction: Moderating Roles of Air Pollution and Industry Saliency," IJERPH, MDPI, vol. 19(5), pages 1-27, February.
  32. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
  33. Sadaf Ehsan & Adeel Tariq & Mian Sajid Nazir & Malik Shahzad Shabbir & Rizwan Shabbir & Lydia Bares Lopez & Wasim Ullah, 2022. "Nexus between corporate social responsibility and earnings management: Sustainable or opportunistic," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(2), pages 478-495, March.
  34. Gregory S. Miller & Douglas J. Skinner, 2015. "The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 53(2), pages 221-239, May.
  35. Ruiqian Li & Ramakrishnan Ramanathan & Guanghua Xu, 2023. "The impact of penalties for environmental violations on corporate environmental responsibility," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1343-1363, June.
  36. Jan M. Smolarski & Jose G. Vega, 2013. "Extreme events: a study of small oil and gas firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(3), pages 809-836, September.
  37. Lars Moratis & Max van Egmond, 2018. "Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
  38. Crawford Spence, 2007. "Social and environmental reporting and hegemonic discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 855-882, October.
  39. Gladys Lee & Xinning Xiao, 2020. "Voluntary Engagement in Environmental Projects: Evidence from Environmental Violators," Journal of Business Ethics, Springer, vol. 164(2), pages 325-348, June.
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