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  1. Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?Ling Tuo & Zabihollah Rezaee - 2019 - Journal of Business Ethics 155 (3):763-786.
    Voluntary disclosures of sustainability information have recently received considerable attention by investors, regulators, and public companies in improving reliability and integrity of corporate reporting. We examine the association between the quantity and quality of sustainability disclosures and earnings quality in the context of corporate ethical value and culture. We posit that sustainability disclosures of environmental, social, and governance (ESG) performance reports are linked to earnings quality, because of the importance of both earnings quality and ESG sustainability disclosures to investors and (...)
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  • Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information?Jennifer Martínez-Ferrero & Isabel-María García-Sánchez - 2017 - Business Ethics: A European Review 26 (3):223-239.
    This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by providing an (...)
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  • Corporate Social Responsibility and Financial Fraud: The Moderating Effects of Governance and Religiosity.Xing Li, Jeong-Bon Kim, Haibin Wu & Yangxin Yu - 2019 - Journal of Business Ethics 170 (3):557-576.
    This study investigates how managers in firms that have committed fraud strategically use socially responsible activities in coordination with their fraudulent financial reporting practices. Using propensity score matching to select control firms that have a similar probability of fraud in the pre-fraud benchmark period, we find that the corporate social responsibility performance of fraudulent firms in the fraud-committing period is significantly higher compared with the CSR performance of non-fraudulent control firms during this period, and compared with that during their own (...)
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  • The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members.Aladdin Dwekat, Rasmi Meqbel, Elies Seguí-Mas & Guillermina Tormo-Carbó - 2022 - Business Ethics, the Environment and Responsibility 31 (3):718-740.
    Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 718-740, July 2022.
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  • Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers.Olivier Boiral, Iñaki Heras-Saizarbitoria, Marie-Christine Brotherton & Julie Bernard - 2019 - Journal of Business Ethics 159 (4):1111-1125.
    The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity of assurance (...)
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  • Factors leadind corporations to continue.Marius Gavrila & Radu-Marius Gavrila - 2019 - Dissertation, Walden University
    Accountability for corporate social responsibility (CSR) and its societal challenges is undetermined, and it is unclear whether business or society should carry these responsibilities. Despite severe criticism from some, many organizations continue to invest in and promote CSR. The purpose of this multiple-case study was to increase the understanding of the phenomenon from the perspective of a purposeful sample of participants who contribute to CSR execution and who were representatives of the 10 organizations identified as active promoters. The participant corporations (...)
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