- Abhayawansa, S. ; Tyagi, S. Sustainable investing: The black box of environmental, social, and governance (ESG) ratings. 2021 The Journal of Wealth Management. 24 49-54
Paper not yet in RePEc: Add citation now
Adeneye, Y. ; Kammoun, I. Real earnings management and capital structure: Does environmental, social and governance (ESG) performance matter?. 2022 Cogent Business and Management. 9 2130134-
Al-Shattarat, B. ; Hussainey, K. ; Al-Shattarat, W. The impact of abnormal real earnings management to meet earnings benchmarks on future operating performance. 2022 International Review of Financial Analysis. 81 -
- Alissa, W. ; Bonsall, S.B. ; Koharki, K. ; Penn, M.W. Firms’ use of accounting discretion to influence their credit ratings. 2013 Journal of Accounting and Economics. 55 129-147
Paper not yet in RePEc: Add citation now
- Almadi, M. ; Lazic, P. CEO incentive compensation and earnings management: The implications of institutions and governance systems. 2016 Management Decision. 54 2447-2461
Paper not yet in RePEc: Add citation now
Asimakopoulos, P. ; Asimakopoulos, S. ; Li, X. The role of environmental, social, and governance rating on corporate debt structure. 2023 Journal of Corporate Finance. 83 -
- Avramov, D. ; Cheng, S. ; Lioui, A. ; Tarelli, A. Investment and asset pricing with ESG disagreement. 2020 SSRN Electronic Journal. -
Paper not yet in RePEc: Add citation now
Avramov, D. ; Cheng, S. ; Lioui, A. ; Tarelli, A. Sustainable investing with ESG rating uncertainty. 2022 Journal of Financial Economics. 145 642-664
Azar, J. ; Duro, M. ; Kadach, I. ; Ormazabal, G. The big three and corporate carbon emissions around the world. 2021 Journal of Financial Economics. 142 674-696
- Badertscher, B.A. Overvaluation and the choice of alternative earnings management mechanisms. 2011 The Accounting Review. 86 1491-1518
Paper not yet in RePEc: Add citation now
- Baer, M.D. ; Bundy, J. ; Garud, N. ; Kim, J.K. The benefits and burdens of organizational reputation for employee well-being: A conservation of resources approach. 2018 Personnel Psychology. 71 571-595
Paper not yet in RePEc: Add citation now
Barker, V.L. ; Mueller, G.C. CEO characteristics and firm R&D spending. 2002 Management Science. 48 782-801
- Becker, T.E. ; Atinc, G. ; Breaugh, J.A. ; Carlson, K.D. ; Edwards, J.R. ; Spector, P.E. Statistical control in correlational studies: 10 essential recommendations for organizational researchers. 2016 Journal of Organizational Behavior. 37 157-167
Paper not yet in RePEc: Add citation now
Berg, F. ; Kölbel, J.F. ; Rigobon, R. Aggregate confusion: The divergence of ESG ratings. 2022 Review of Finance. 26 1315-1344
Bonsall, S.B. ; Koharki, K. ; Watson, L. Deciphering tax avoidance: Evidence from credit rating disagreements. 2017 Contemporary Accounting Research. 34 818-848
Boubaker, S., Cellier, A., Manita, R., & Saeed, A. (2020). Does corporate social responsibility reduce financial distress risk? Economic Modelling, 91, 835–851. Doi:https://doi.org/10.1016/j.econmod.2020.05.012.
- Boucher, C. ; Le Lann, W. ; Matton, S. ; Tokpavi, S. Backtesting ESG ratings (LEO working paper/DR LEO 2883). 2021 :
Paper not yet in RePEc: Add citation now
- Campa, D. ; Ginesti, G. ; Allini, A. CFO characteristics and real earnings management. 2023 The European Accounting Review. 1–34 -
Paper not yet in RePEc: Add citation now
Campa, D. ; Hajbaba, A. Do targets grab the cash in takeovers: The role of earnings management. 2016 International Review of Financial Analysis. 44 56-64
Cantor, R. ; Parker, F. The credit rating industry. 1994 FRBNY Quarterly Review: Summer-Fall
Chang, C.C. ; Pan, H. How do stock-for-stock acquirers manage earnings? The accruals feature of real earnings management. 2020 Journal of Contemporary Accounting and Economics. 16 -
Chatterji, A.K. ; Durand, R. ; Levine, D.I. ; Touboul, S. Do ratings of firms converge? Implications for managers, investors and strategy researchers. 2016 Strategic Management Journal. 37 1597-1614
- Chen, D. ; Zhang, W. Digital transformation of enterprises and management incentives. 2023 Economics and Management. 5 132-150
Paper not yet in RePEc: Add citation now
- Chen, K.C. ; Cheng, Q. ; Lin, Y.C. ; Lin, Y.C. ; Xiao, X. Financial reporting quality of Chinese reverse merger firms: The reverse merger effect or the weak country effect?. 2016 The Accounting Review. 91 1363-1390
Paper not yet in RePEc: Add citation now
- Chen, Q. ; Lin, S. ; Zhang, X. China’s technology innovation incentive policies: Quantity or quality incentives?. 2020 China Industrial Economics. 2020 -
Paper not yet in RePEc: Add citation now
Chen, R.C.Y. ; Hung, S.W. Exploring the impact of corporate social responsibility on real earning management and discretionary accruals. 2021 Corporate Social Responsibility and Environmental Management. 28 333-351
- Cheng, Q. ; Warfield, T.D. Equity incentives and earnings management. 2005 The Accounting Review. 80 441-476
Paper not yet in RePEc: Add citation now
Child, J. Managerial and organizational factors associated with company performance part I. 1974 Journal of Management Studies. 11 175-189
Chouaibi, Y. ; Zouari, G. The effect of corporate social responsibility practices on real earnings management: Evidence from a European ESG data. 2022 International Journal of Disclosure and Governance. 19 11-30
- Christensen, D.M. ; Serafeim, G. ; Sikochi, A. Why is corporate virtue in the eye of the beholder? The case of ESG ratings. 2022 The Accounting Review. 97 147-175
Paper not yet in RePEc: Add citation now
- Cohen, D.A. ; Dey, A. ; Lys, T.Z. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. 2008 The Accounting Review. 83 757-787
Paper not yet in RePEc: Add citation now
Cohen, D.A. ; Zarowin, P. Accrual-based and real earnings management activities around seasoned equity offerings. 2010 Journal of Accounting and Economics. 50 2-19
Cohen, S. ; Kadach, I. ; Ormazabal, G. ; Reichelstein, S. Executive compensation tied to ESG performance: International evidence. 2023 Journal of Accounting Research. 61 805-853
Colak, G. ; Korkeamäki, T.P. ; Meyer, N.O. ESG and CEO turnover around the world. 2024 Journal of Corporate Finance. 84 -
Crifo, P. ; Forget, V.D. ; Teyssier, S. The price of environmental, social and governance practice disclosure: An experiment with professional private equity investors. 2015 Journal of Corporate Finance. 30 168-194
- Deng, J. ; Chen, A. Executive financial background and corporate cash holdings: An empirical study from the perspective of industrial policy. 2017 Economic and Management Research. 38 133-144
Paper not yet in RePEc: Add citation now
- Dimson, E. ; Marsh, P. ; Staunton, M. Divergent ESG ratings. 2020 The Journal of Portfolio Management. 47 75-87
Paper not yet in RePEc: Add citation now
Dyck, A. ; Lins, K.V. ; Roth, L. ; Wagner, H.F. Do institutional investors drive corporate social responsibility? International evidence. 2019 Journal of Financial Economics. 131 693-714
- Eccles, R.G. ; Lee, L.E. ; Stroehle, J.C. The social origins of ESG: An analysis of Innovest and KLD. 2020 Organization and Environment. 33 575-596
Paper not yet in RePEc: Add citation now
- Fang, X. ; Hu, D. ; Ren, Y. Corporate ESG performance and innovation: Evidence from A-share listed companies. 2023 Economic Research. 2023-
Paper not yet in RePEc: Add citation now
- Gangi, F. ; Varrone, N. ; Daniele, L.M. ; Coscia, M. Mainstreaming socially responsible investment: Do environmental, social and governance ratings of investment funds converge?. 2022 Journal of Cleaner Production. 353 -
Paper not yet in RePEc: Add citation now
Gao, H. ; Shen, Z. ; Li, Y. ; Mao, X. ; Shi, Y. Institutional investors, real earnings management and cost of equity: Evidence from listed high-tech firms in China. 2020 Emerging Markets Finance and Trade. 56 3490-3506
Gibson Brandon, R. ; Krueger, P. ; Schmidt, P.S. ESG rating disagreement and stock returns. 2021 Financial Analysts Journal. 77 104-127
Graham, J.R. ; Harvey, C.R. ; Rajgopal, S. The economic implications of corporate financial reporting. 2005 Journal of Accounting and Economics. 40 3-73
- Grund, N.E. Reputation: Realizing value from the corporate imageReputation: Realizing value from the corporate image by Fombrun Charles J. 1996 Harvard Business School Press: Boston, MA
Paper not yet in RePEc: Add citation now
- Guan, K.L. ; Zhang, R. Corporate reputation and earnings management: Effective contracting or rent seeking?. 2019 Accounting Research. 1 59-64
Paper not yet in RePEc: Add citation now
Gunny, K.A. The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. 2010 Contemporary Accounting Research [Advance online publication]. 27 855-888
Habib, A. ; Ranasinghe, D. ; Wu, J.Y. ; Biswas, P.K. ; Ahmad, F. Real earnings management: A review of the international literature. 2022 Accounting and Finance. 62 4279-4344
- Hambrick, D.C. ; Mason, P.A. Upper echelons: The organization as a reflection of its top managers. 1984 Academy of Management Review. 9 193-206
Paper not yet in RePEc: Add citation now
Harris, J. ; Bromiley, P. Incentives to cheat: The influence of executive compensation and firm performance on financial misrepresentation. 2007 Organization Science. 18 350-367
Harris, O. ; Karl, J.B. ; Lawrence, E. CEO compensation and earnings management: Does gender really matters?. 2019 Journal of Business Research. 98 1-14
Hu, X. ; Hua, R. ; Liu, Q. ; Wang, C. The green fog: Environmental rating disagreement and corporate greenwashing. 2023 Pacific-Basin Finance Journal. 78 -
- Hunjra, A.I. ; Muhammad, F. ; Sebai, S. The impact of real earnings management on corporate credit risk. 2023 Journal of Financial Reporting and Accounting. 21 1171-1187
Paper not yet in RePEc: Add citation now
Jensen, M.C. Agency costs of overvalued equity. 2005 Financial Management. 34 5-19
- Jensen, M.C. ; Meckling, W.H. Theory of the firm: Managerial behavior, agency costs and ownership structure. 2000 En : Corporate Governance. Gower:
Paper not yet in RePEc: Add citation now
Jensen, M.C. ; Murphy, K.J. Performance pay and top-management incentives. 1990 Journal of Political Economy. 98 225-264
Kim, R. ; Koo, B. The impact of ESG rating disagreement on corporate value. 2023 Journal of Derivatives and Quantitative Studies: 선물연구. 31 219-241
- Kim, Y. ; Park, M.S. ; Wier, B. Is earnings quality associated with corporate social responsibility?. 2012 The Accounting Review. 87 761-796
Paper not yet in RePEc: Add citation now
- Kimbrough, M.D. ; Wang, X. ; Wei, S. ; Zhang, J. Does voluntary ESG reporting resolve disagreement among ESG rating agencies?. 2022 The European Accounting Review. 33 15-47
Paper not yet in RePEc: Add citation now
- Kolsi, M.C. ; Al-Hiyari, A. ; Hussainey, K. Does environmental, social, and governance performance mitigate earnings management practices? Evidence from US commercial banks. 2023 Environmental Science and Pollution Research International. 30 20386-20401
Paper not yet in RePEc: Add citation now
- Kothari, S.P. ; Mizik, N. ; Roychowdhury, S. Managing for the moment: The role of earnings management via real activities versus accruals in SEO valuation. 2016 The Accounting Review. 91 559-586
Paper not yet in RePEc: Add citation now
Kotsantonis, S. ; Serafeim, G. Four things no one will tell you about ESG data. 2019 Journal of Applied Corporate Finance. 31 50-58
- Lange, D. ; Lee, P.M. ; Dai, Y. Organizational reputation: A review. 2011 Journal of Management. 37 153-184
Paper not yet in RePEc: Add citation now
Leite, B.J. ; Uysal, V.B. Does ESG matter to investors? ESG scores and the stock price response to new information. 2023 Global Finance Journal. 57 -
- Li, S. ; Jiang, X. ; Song, X. CEO age and compensation incentives: Theoretical paths and empirical evidence. 2015 China Industrial Economics. 5 -
Paper not yet in RePEc: Add citation now
- Li, X. ; Tong, Y. ; Zhong, K. Management equity incentive and corporate financialization. 2021 Journal of Beijing Technology and Business University (Social Science Edition). 36 54-66
Paper not yet in RePEc: Add citation now
- Liu, M. Quantitative ESG disclosure and divergence of ESG ratings. 2022 Frontiers in Psychology. 13 -
Paper not yet in RePEc: Add citation now
- Lü, M. ; Chen, X. Analyst attention, media coverage, and stock price informativeness. 2018 Journal of Xiamen University (Arts and Social Sciences). 246 -
Paper not yet in RePEc: Add citation now
- Lu, X. ; Li, H. ; Chen, S. Research on executive background characteristics and financial fraud behavior: empirical data from Chinese listed companies. 2015 Audit and Economic Research. 6 -
Paper not yet in RePEc: Add citation now
Luo, D. ; Yan, J. ; Yan, Q. The duality of ESG: Impact of ratings and disagreement on stock crash risk in China. 2023 Finance Research Letters. 58 -
- Ma, W. ; Yu, B. Enterprise ownership attributes and disagreements between Chinese and foreign ESG ratings. 2023 Journal of Finance and Economics. 49 124-136
Paper not yet in RePEc: Add citation now
Mailath, G.J. ; Samuelson, L. Who wants a good reputation?. 2001 The Review of Economic Studies. 68 415-441
Mao, Z. ; Wang, S. ; Lin, Y.E. ESG, ESG rating divergence and earnings management: Evidence from China. 2024 Corporate Social Responsibility and Environmental Management. -
- McClelland, P.L. ; Barker, V.L. ; Oh, W.-Y. CEO career horizon and tenure: Future performance implications under different contingencies. 2012 Journal of Business Research. 65 1387-1393
Paper not yet in RePEc: Add citation now
- Mendiratta, A. ; Singh, S. ; Yadav, S.S. ; Mahajan, A. When do ESG controversies reduce firm value in India?. 2023 Global Finance Journal. 55 -
Paper not yet in RePEc: Add citation now
Merton, R.C. A simple model of capital market equilibrium with incomplete information. 1987 The Journal of Finance. 42 483-510
- Mishina, Y. ; Dykes, B.J. ; Block, E.S. ; Pollock, T.G. Why “good” firms do bad things: The effects of high aspirations, high expectations, and prominence on the incidence of corporate illegality. 2010 Academy of Management Journal. 53 701-722
Paper not yet in RePEc: Add citation now
Mullainathan, S. ; Shleifer, A. The market for news. 2005 American Economic Review. 95 1031-1053
- Nwachukwu, S.L.S. ; Vitell, S.J. The influence of corporate culture on managerial ethical judgments. 1997 Journal of Business Ethics. 16 757-776
Paper not yet in RePEc: Add citation now
- Pfarrer, M.D. ; Pollock, T.G. ; Rindova, V.P. A tale of two assets: The effects of firm reputation and celebrity on earnings surprises and investors’ reactions. 2010 Academy of Management Journal. 53 1131-1152
Paper not yet in RePEc: Add citation now
Prior, D. ; Surroca, J. ; Tribó, J.A. Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. 2008 Corporate Governance: An International Review. 16 160-177
- Qi, B. ; Lin, J.W. ; Tian, G. ; Lewis, H.C.X. The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China. 2018 Accounting Horizons. 32 143-164
Paper not yet in RePEc: Add citation now
- Qian, F. ; Shao, R. Empirical analysis of CEO financial background and earnings management. 2016 New Accounting. 8 -
Paper not yet in RePEc: Add citation now
Rhee, M. ; Haunschild, P.R. The liability of good reputation: A study of product recalls in the U.S. automobile industry. 2006 Organization Science. 17 101-117
Roychowdhury, S. Earnings management through real activities manipulation. 2006 Journal of Accounting and Economics. 42 335-370
Sabbaghi, O. The impact of news on the volatility of ESG firms. 2022 Global Finance Journal. 51 -
Sadka, R. ; Scherbina, A. Analyst disagreement, mispricing, and liquidity. 2007 The Journal of Finance. 62 2367-2403
Serafeim, G. ; Yoon, A. Stock price reactions to ESG news: The role of ESG ratings and disagreement. 2023 Review of Accounting Studies. 28 1500-1530
Serfling, M.A. CEO age and the riskiness of corporate policies. 2014 Journal of Corporate Finance. 25 251-273
- Sun, T. ; Luo, N. ; Shi, W. ; Li, H. Psychological mechanisms underlying the negative effects of corporations’ high reputation. 2020 Advances in Psychological Science. 28 497-509
Paper not yet in RePEc: Add citation now
- Susanto, Y.K. ; Pradipta, A. Corporate governance and real earnings management. International Journal of Business. 2016 Economics and Law. 9 17-
Paper not yet in RePEc: Add citation now
- Tabassum, N. ; Kaleem, A. ; Nazir, M.S. Real earnings management and future performance. 2015 Global Business Review. 16 21-34
Paper not yet in RePEc: Add citation now
Tan, R. ; Pan, L. ESG rating disagreement, external attention and stock return: Evidence from China. 2023 Economics Letters. 231 -
- Tohang, V. ; Hutagaol-Martowidjojo, Y. ; Pirzada, K. Link between ESG performance and EQ. 2024 Australasian Accounting, Business and Finance Journal. 18 187-
Paper not yet in RePEc: Add citation now
- Wang, F. ; Wang, Y. ; Liu, S. The impact of media attention and managerial overconfidence on earnings management. 2022 Chinese Journal of Management. 19 832-
Paper not yet in RePEc: Add citation now
Wang, H. ; Shen, H. ; Li, S. ESG performance and stock price fragility. 2023 Finance Research Letters. 56 -
- Wang, Z. ; Liu, X. Empirical analysis of IPO earnings management of listed companies and their subsequent market performance. 2003 Economics and Management. 2003-
Paper not yet in RePEc: Add citation now
Wei, J. ; Ouyang, Z. ; Chen, H. Well known or well liked? The effects of corporate reputation on firm value at the onset of a corporate crisis. 2017 Strategic Management Journal. 38 2103-2120
Wen, H. ; Fang, J. ; Gao, H. How FinTech improves financial reporting quality? Evidence from earnings management. 2023 Economic Modelling. 126 -
- Wu, K. (2023). Does ESG rating affect the real earnings management of enterprises – Based on empirical evidence of Chinese listed companies. SSRN. https://ssrn.com/abstract=4324175 or doi:https://doi.org/10.2139/ssrn.4324175.
Paper not yet in RePEc: Add citation now
- Xiao, H. Research progress on ESG controversies. 2024 Economic Dynamics. 03 -
Paper not yet in RePEc: Add citation now
- Xie, Z. ; Xiong, J. Analyst attention and earnings management: An analysis of Chinese listed companies. 2014 Financial and Trade Research. 2 -
Paper not yet in RePEc: Add citation now
- Yan, E. ; Zeng, Q. The information and monitoring role of media coverage: Evidence from earnings relevance of listed firms. 2018 Foreign Economics & Management. 40 99-112
Paper not yet in RePEc: Add citation now
- Ye, K. ; Zhang, R. ; Xu, H. Reputation, institutional environment, and debt financing: Evidence from Chinese private listed companies. 2010 Journal of Financial Research. 2010-
Paper not yet in RePEc: Add citation now
- Yi, N. The impact of executive financial background on real earnings management. 2021 Shanghai Normal University:
Paper not yet in RePEc: Add citation now
Yu, E.P. ; Van Luu, B.V. ; Chen, C.H. Greenwashing in environmental, social and governance disclosures. 2020 Research in International Business and Finance. 52 -
- Yu, Z. ; Tian, G. ; Qi, B. ; Zhang, H. Corporate governance mechanisms of media attention: An examination based on the perspective of earnings management. 2011 Management World. 9 -
Paper not yet in RePEc: Add citation now
- Zang, A.Y. Evidence on the trade-off between real activities manipulation and accrual-based earnings management. 2012 The Accounting Review. 87 675-703
Paper not yet in RePEc: Add citation now
- Zavyalova, A. ; Pfarrer, M.D. ; Reger, R.K. Celebrity and infamy? The consequences of media narratives about organizational identity. 2017 Academy of Management Review. 42 461-480
Paper not yet in RePEc: Add citation now
- Zhang, Corporate strategy, executive compensation incentives and earnings management. 2019 Finance. 09 1-10
Paper not yet in RePEc: Add citation now
Zhou, D. ; Zhou, R. ESG performance and stock price volatility in public health crisis: Evidence from COVID-19 pandemic. 2021 International Journal of Environmental Research and Public Health. 19 202-