Reference: | Aboody, D. and B. Lev, 2000. Information asymmetry, R&D, and insider gains. The Journal of Finance 55 (December): 2747-2766. Arrow, K. J. 1973. Social responsibility and economic efficiency. Public Policy and Finance. Becker, C., M. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (April): 1-24. Beidleman, C. 1973. Income smoothing: The role of management. The Accounting Review 48(October): 653–667. Bitner, L. N. and R. Dolan .1998. Does smoothing earnings add value? Management Accounting Review 76(October): 44-47. Bowen, H. 1953. Social responsibilities of the businessman. New York, Harper. Carroll, A. B. 1979. Business and society, Ethics and Stakeholder Management, South-Western. Caballero, R. J., and A Krishnamurthy. 2008. Collective risk management in a flight to quality episode. The Journal of Finance 63(October): 2195-2230. Chih, H., C. Shen, and F. Kang. 2008. Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics 79(April): 179-198. Chatterji, A., D. Levine, and M. Toffel. 2009. How well do social ratings actually measure corporate social responsibility? Journal of Economics and Management Strategy 18 (Feburary): 125–169. Demerjian,P ,M Lewis, and S. McVay. 2014. Earning smoothing: for good or evil? Working paper, Emory University. Dechow, P., R. Sloan, and A. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13(April): 1–36. Dechow, P., and I. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation error. The Accounting Review 77 (January): 35–59. DeFond, M., and K. R. Subramanyam. 1998. Auditor changes and discretionary accruals. Journal of Accounting and Economics 25 (February): 35–67. Dhaliwal,D.S , ,O.Z. Li, and Y.G. Yang. 2011. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review 86(January): 59–100 Drucker, P.F. 1993. Post Capitalist Society, Oxford, U K: Butterworth Heinemann. Dye, R. 1988. Earnings management in an overlapping generation model. Journal of Accounting Research 26 (Autumn): 195-235. Fama, E. F., and K. R. French. 1992. The cross-section of expected stock returns. The Journal of Finance 47 (June): 427-465. Fama, E. F., and K. R. French. 1993. Common risk factors in the returns on stocks and bonds. Journal of Financial Economics 33 (February): 3-56. Fukui, Y.: 2000, Earnings management with the help of historical cost accounting: not for managers but for investors, Working Paper, Tohoku University. Francis, J. R., E. L. Maydew, and H. C. Sparks. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18 (September): 17-34. Friedman, M. 1970. The social responsibility of business is to increase its profits. N.Y. TIMES, Sep: 13. Goel, A. M. and A. V. Thakor. 2003, Why do firms smooth earnings? Journal of Business 76(January): 151–192. Goss.A and G.S. Roberts. 2011. The impact of corporate social responsibility on the cost of bank loans. Journal of Banking & Finance 35 (July): 1794–1810. Graham, J. R., C. R. Harvey, and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(June): 3-73. Griffin, J., and J. Mahon. 1997. The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research. Business and Society 36 (March): 5–31. Hart, S.L., and G. Ahuja.1994.“Does it pay to be green?” Working paper , Academy of Management. Hepworth, Samuel R. 1953. Smoothing periodic income. The Accounting Review 28(January): 32-39. Hirst, D., and P. Hopkins. 1998. Comprehensive income reporting and analysts` valuation judgments. Journal of Accounting Research 36(Spring): 47-75. Hunton, J., R. Libby, and C. Mazza. 2006. Financial reporting transparency and earnings management. The Accounting Review 81(January): 135-157 Holman, W.R., J.R.New, and D. Singer. 1990, The impact of corporate social responsiveness on shareholder wealth,” Corporation and Society Research: Studies in Theory and Measurment . Greenwich, CT: 265-279 Jo, H., and Y. Kim. 2007. Disclosure frequency and earnings management. Journal of Financial Economics 84 (May): 561-590. Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (Autumn): 193–228. Jones, T. 1995. Instrumental stakeholder theory: A synthesis of ethics and economics. The Academy of Management Review 20 (April): 404–437. Kim,Y, Parl M.S and Weir B. 2012. Is Earnings Quality Associated with Corporate Social Responsibility? The Accounting Review 87(July): 761–796 Kile,C and M Phillips. 2009. Using industry classification codes to sample high-technology firms: Analysis and recommendations. Journal of Accounting, Auditing & Finance 24(January): 35-58. KLD Research and Analytics, Inc. (KLD). 2006. Getting Started with KLD Stats and KLD’s Ratings Definitions. Boston, MA: KLD Research & Analytics, Inc. Kothari, S. P., A. Leone, and C. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39 (February): 163–197. Leuz, C., D. Nanda, and P. Wysocki. 2003. Investor protection and earnings management. Journal of Financial Economics 69 (October): 505–527. Lev, B., and T. Sougiannis. 1996. The Capitalization, Amortization and Value Relevance of R&D. Journal of Accounting and Economics 121(April): 107-138. Maines, A., and L. McDaniel. 2000. Effects of comprehensive-income characteristics on nonprofessional investors` judgments: The role of financial-statement presentation format. The Accounting Review 75(April): 179-207. McGuire, Jean B., Alison Sundgren, and Thomas Schneeweis. 1988. Corporate social responsibility and firm financial performance, Academy of Management Journal 31(December): 854-872. McWilliams, A., and D. Siegel. 2000. Corporate social responsibility and financial performance: Correlation or misspecification? Strategic Management Journal 21 (May): 603-609. Moses, O. D. 1987. Income smoothing and incentives: Empirical tests using accounting changes. The Accounting Review 62 (April): 358–77. Prior, D., J. Surroca, and J. A. Tribó. 2008. Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review 16 (May): 160-177. Ronen, J., and S. Sadan. 1981. Smoothing Income Numbers: Objectives, Means, and Implications.Boston, MA: Addison-Wesley Publishing Company. Rosenberg, B., K. Reid, and R. Lanstein. 1985. Persuasive evidence of market inefficiency. Journal of Portfolio Management 11 (Spring): 9-16. Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics 42 (December): 335-370. Schipper, K. 1989. Earnings management, Accounting Horizons 3:91-102. Tucker, J. and P. Zarowin. 2006. Does income smoothing improve earnings informativeness. The Accounting Review 81 (January): 251–270. Trueman, B., and S. Titman. 1988. An explanation for accounting income smoothing. Journal of Accounting Research 26 (Spring): 127-139. Waddock, S. A., and S. B. Graves. 1997. The corporate social performance-financial performance link. Strategic Management Journal 18 (April): 303-319. Watts, R. L. and J. L. Zimmerman. 1978. Towards a positive accounting theory of the determination of Accounting Standards, The Accounting Review 53(January): 112-134. |