1 |
Suteja, J., Gunardi, A., & Mirawati, A. (2016). Moderating effect of earnings management on the relationship between corporate social responsibility disclosure and profitability of banks in Indonesia. International Journal of Economics and Financial Issues, 6(4), 1360-1365.
|
2 |
Nainawat, R., & Meena, R. (2013). Corporate governance and business ethics. Global Journal of Management and Business Studies, 3(10), 1085-1090.
|
3 |
Uwuigbe, U., Peter, D. S., & Oyeniyi, A. (2014). The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria. Accounting and Management Information Systems, 13(1), 159-174.
|
4 |
Vijayakumaran, S., & Vijayakumaran, R. (2019). Corporate governance and capital structure decisions: Evidence from Chinese listed companies. Journal of Asian Finance, Economics and Business, 6(3), 67-79. https://doi.org/10.13106/jafeb.2019.vol6.no3.67
DOI
|
5 |
Xie, B., Davidson, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance, 9(3), 295-316.
DOI
|
6 |
Yoon, B., Kim, B., & Lee, J. H. (2019). Is Earnings Quality Associated with Corporate Social Responsibility? Evidence from the Korean Market. Sustainability, 11(15), 1-20. https://doi.org/10.3390/su11154116.
|
7 |
Zahra, S. A., Priem, R. L., & Rasheed, A. A. (2005). The antecedents and consequences of top management fraud. Journal of Management, 31(6), 803-328.
DOI
|
8 |
Anderson, K. L., Gillan, S., & Deli, D. (2003). Boards of directors, audit committees, and the information content of earnings. Weinberg Center for Corporate Governance (Working Paper No. 2003-04). http://dx.doi.org/10.2139/ssrn.444241.
|
9 |
Ta, H. T., & Bui, N. T. (2018). Effect of Corporate Social Responsibility Disclosure on Financial Performance. Asian Journal of Finance & Accounting, 10(1), 40-58.
DOI
|
10 |
Almahrog, Y., Marai, A., & Knezevic, G. (2015). Earnings management and its relations with corporate social responsibility. Facta Universitatis, Series: Economics and Organization, 12(4), 347-356.
|
11 |
Baron, R. M., & Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173-1182.
DOI
|
12 |
Bhimani, A., & Soonawalla, K. (2005). From conformance to performance: The corporate responsibilities continuum. Journal of Accounting and Public Policy, 24(3), 165-174.
DOI
|
13 |
Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-505.
DOI
|
14 |
Chih, H. L., Shen, C. H., & Kang, F. C. (2008). Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics, 79(1-2), 179-198.
DOI
|
15 |
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2), 193-225.
|
16 |
Choi, B. B., Lee, D., & Park, Y. (2013). Corporate Social Responsibility, Corporate Governance and Earnings Quality: Evidence from Korea. Corporate Governance: An International Review, 21(5), 447-467.
DOI
|
17 |
Crifo, P., & Reberioux, A. (2016). Corporate governance and corporate social responsibility: A typology of OECD countries. Journal of Governance and Regulation, 5(2), 14-27.
DOI
|
18 |
Darabi, S. N. M., & Mahmoodi, M. (2014). The Relationship between Earnings Quality and Corporate Social Responsibility Disclosure in Tehran Stock Exchange. International Research Journal of Management Sciences, 2(11), 326-329.
|
19 |
Dessain, V., Meier, O., & Salas, V. (2008). Corporate governance and ethics: Shareholder reality, social responsibility or institutional necessity? M@n@gement, 11(2), 65-79.
DOI
|
20 |
Djuitaningsih, T., & Marsyah, W. A. (2012). The influence of earnings management and corporate governance mechanism towards corporate social responsibility disclosure. Media Riset Akuntansi, 2(2), 187-211.
|
21 |
Dhu, H., & Hbp, C. (2019). Corporate Governance and Earnings Management: A Review. IRE Journals, 2(12), 212-214.
|
22 |
Ehsan, S., Abbas, Q., & Nawaz, A. (2018). An inquiry into the Relationship between Earnings' Management, Corporate Social Responsibility and Corporate Governance. Abasyn Journal of Social Sciences, 11(1), 104-116.
|
23 |
Essa, S. A. G., Kabir, M. R., & Nguyen, H. T. (2016). Does Corporate Governance Affect Earnings Management? Evidence from Vietnam? In 2016 Vietnam Symposium in Banking and Finance, November 17-18, 2016, Hanoi, Vietnam. Retrieved from https://ris.utwente.nl/ws/portalfiles/portal/15561519/Essa+Kabir+Nguyen.pdf
|
24 |
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.
DOI
|
25 |
Goodman, L. A. (1960). On the exact variance of products. Journal of the American Statistical Association, 55(292), 708-713.
DOI
|
26 |
Gras-Gil, E., Manzano, M. P., & Fernandez, J. H. (2016). Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain. BRQ Business Research Quarterly, 19(4), 289-299.
DOI
|
27 |
Han, S.-H., Kang, K., & Shin, Y. S. (2016). Bond ratings, corporate governance, and cost of debt: The case of Korea. Journal of Asian Finance, Economics and Business, 3(3), 5-15. https://doi.org/10.13106/jafeb.2016.vol3.no3.5.
DOI
|
28 |
Hoang, T. C., Abeysekera, I., & Ma, S. (2019). Earnings Quality and Corporate Social Disclosure: The Moderating Role of State and Foreign Ownership in Vietnamese Listed Firms. Emerging Markets Finance and Trade, 55(2), 272-288.
DOI
|
29 |
Huynh, Q. L. (2019). Intervention of Corporate Social Responsibility between Financial Effectiveness and Corporate Governance. Indian Journal of Science and Technology, 12(13), 1-9.
DOI
|
30 |
Gavana, G., Gottardo, P., & Moisello, A. M. (2017). Earnings Management and CSR Disclosure, Family vs. Non-Family Firms. Sustainability, 9(12), 1-21.
|
31 |
Ikoh, I. M., Nsien, C. B., & Nicholas, W. T. I. (2013). Corporate governance and banks' turmoils: Assessment of shareholders response. Journal of Educational and Social Research, 3(8), 39-47.
|
32 |
Laksmi, A. C., & Kamila, Z. (2018). The effect of good corporate governance and earnings management to corporate social responsibility disclosure. Academy of Accounting and Financial Studies Journal, 22(1), 1-16.
|
33 |
Akben-Selcuk, E. (2019). Corporate Social Responsibility and Financial Performance: The Moderating Role of Ownership Concentration in Turkey. Sustainability, 11(13), 1-10.
DOI
|
34 |
Almahrog, Y., Ali-Aribi, Z., & Arun, T. (2018). Earnings management and corporate social responsibility: UK evidence. Journal of Financial Reporting and Accounting, 16(2), 311-332.
DOI
|
35 |
Jamali, D., Safieddine, A., & Rabbath, M. (2008). Corporate governance and corporate social responsibility synergies and interrelationships. Corporate Governance: An International Review, 16(5), 443-459.
DOI
|
36 |
Javeed, S., & Lefen, L. (2019). An analysis of corporate social responsibility and firm performance with moderating effects of CEO power and ownership structure: A case study of the manufacturing sector of Pakistan. Sustainability, 11(1), 1-25.
DOI
|
37 |
Jo, H., & Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics, 106(1), 53-72.
DOI
|
38 |
Kantor, J., & Weisberg, J. (2002). Ethical attitudes and ethical behavior: are managers role-models? International Journal of Manpower, 23(8), 687-703.
DOI
|
39 |
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163-197.
DOI
|
40 |
Latif, K., Bhatti, A. A., & Raheman, A. (2017). Earnings quality: A missing link between corporate governance and firm value. Business & Economic Review, 9(2), 255-280.
DOI
|
41 |
Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization Studies, 24(3), 403-441.
DOI
|
42 |
Lien, T. T. H., & Holloway, D. A. (2014). Developments in corporate governance: The case of Vietnam. Corporate Ownership & Control, 11(3), 219-230.
DOI
|
43 |
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41-60.
DOI
|
44 |
Muttakin, M. B., Khan, A., & Azim, M. I. (2015). Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers' opportunistic behavior? Managerial Auditing Journal, 30(3), 277-298.
DOI
|
45 |
Nunnally, J. C. (1994). Psychometric theory. New York, NY: McGraw-Hill Education.
|
46 |
Nyangweso, M. A. (2017). The Mediating effect of corporate governance quality on the association between audit report lag and earnings quality in NSE [Doctoral dissertation, Strathmore University].
|
47 |
Rodriguez-Fernandez, M. (2016). Social responsibility and financial performance: The role of good corporate governance. BRQ Business Research Quarterly, 19(2), 137-151.
DOI
|
48 |
Sheikh, M. F., Bhutta, A. I., & Sultan, J. (2019). CEO Compensation and Unobserved Firm Performance in Pakistan. Journal of Asian Finance, Economics and Business, 6(3), 305-313. https://doi.org/10.13106/jafeb.2019.vol6.no3.305
DOI
|
49 |
Shiri, M. M., Vaghfi, S. H., Soltani, J., & Esmaeli, M. (2012). Corporate governance and earning quality: Evidence from Iran. Middle-East Journal of Scientific Research, 11(6), 702-708.
|
50 |
Sial, M. S., Chunmei, Z., Khan, T., & Nguyen, V. K. (2018). Corporate social responsibility, firm performance and the moderating effect of earnings management in Chinese firms. Asia-Pacific Journal of Business Administration, 10(2/3), 184-199.
DOI
|
51 |
Stuebs, M., & Sun, L. (2015). Corporate governance and social responsibility. International Journal of Law and Management, 57(1), 38-52.
DOI
|