Earnings Management and CSR Disclosure. Family vs. Non-Family Firms
Building on Institutional theory and Signaling theory, integrated with the socioemotional wealth (SEW) approach, we studied the effect of earnings management (EM) practices on a firm’s Corporate Social Responsibility (CSR) disclosure behavior. In so doing, we analyzed a sample of 226 non-financial,...
Main Authors: | Giovanna Gavana, Pietro Gottardo, Anna Maria Moisello |
---|---|
Format: | Article |
Language: | English |
Published: |
MDPI AG
2017-12-01
|
Series: | Sustainability |
Subjects: | |
Online Access: | https://www.mdpi.com/2071-1050/9/12/2327 |
Similar Items
-
What Form of Visibility Affects Earnings Management? Evidence from Italian Family and Non-Family Firms
by: Giovanna Gavana, et al.
Published: (2019-03-01) -
Family Firms and Coupling among CSR Disclosures and Performance
by: Javier Parra-Domínguez, et al.
Published: (2021-03-01) -
The Influence of Corporate Social Responsibility (CSR) Disclosure on Firm Value with Stakeholder Reaction as the Mediation Variable
by: Wiwiek DIANAWATI, et al.
Published: (2018-12-01) -
Sustainability Reporting in Family Firms: A Panel Data Analysis
by: Giovanna Gavana, et al.
Published: (2016-12-01) -
Exploring Twitter for CSR Disclosure: Influence of CEO and Firm Characteristics in Latin American Companies
by: Yuli Marcela Suárez-Rico, et al.
Published: (2018-07-01)