Corporate social responsibility disclosures and earnings management: a bibliometric analysis

Kumar, Sunil; Sharma, Ashish; Mishra, Poornima; Kaushik, Nikhil

doi:10.1057/s41310-022-00156-2

Cited by 11 publications

(1 citation statement)

References 112 publications

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“…It implies the improvement of the quantitative parameters of employment, the main of which are the creation of additional jobs and an increase in wages (Aparicio et al, 2023 ). These are formal parameters of HRM, which are subject to corporate accounting and, which are, as a rule, reflected in corporate reporting (Kumar et al, 2023 ).…”

Section: Literature Reviewmentioning

confidence: 99%

A humanistic model of corporate social responsibility in e-commerce with high-tech support in the artificial intelligence economy

Zavyalova

Volokhina

Troyanskaya

et al. 2023

Humanit Soc Sci Commun

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This paper aims to develop a humanistic model of corporate social responsibility in e-commerce, relying on high technology in an artificial intelligence economy. The research is based on the experience of the top 30 publicly traded e-commerce companies, the 16 most responsible companies in the retail industry in the USA, and the leading global and Russian e-commerce business structures in 2020–2021. Based on econometric modeling, it is substantiated that the humanization (qualitative criterion) of jobs provides an increase in revenues of e-commerce businesses to a greater extent than an increase in the number (quantitative criterion) of jobs. The high technology of the artificial intelligence economy (AI economy) makes it possible to maximize the contribution of responsible HRM of the e-commerce business in increasing its revenues. For this purpose, a humanistic model of corporate social responsibility in e-commerce based on high technology in the AI economy has been developed. The theoretical significance lies in proving the need to humanize jobs in e-commerce and revealing the essence of this process. The practical significance lies in the fact that the developed humanistic model will increase the profitability and, consequently, the resilience of businesses to future economic crises that arise against the backdrop of the COVID-19 pandemic.

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Section: Literature Reviewmentioning

confidence: 99%

A humanistic model of corporate social responsibility in e-commerce with high-tech support in the artificial intelligence economy

Zavyalova

Volokhina

Troyanskaya

et al. 2023

Humanit Soc Sci Commun

View full text Add to dashboard Cite

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Trick or treat? A bibliometric literature review of corporate social responsibility and earnings management

Deng,

Ong,

Senik

2024

Corp Soc Responsibility Env

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Research QuestionThis study seeks to examine and synthesize the extant literature to summarize whether the essence of corporate social responsibility (CSR) genuinely stems from an authentic social commitment, or if it primarily serves as a tactic to obscure earnings management (EM) practices.Research MethodologyA systematic literature review methodology is employed to thoroughly assess 75 articles selected from the Web of Science and Scopus databases, integrating bibliometric techniques, and following the Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) guidelines.Research FindingsAmid evolving economic and social landscapes, the research of the CSR‐EM relationship increases, particularly in Asian contexts. Further research found that ESG (environmental, social, and governance) was gradually introduced into the theoretical framework of CSR‐EM. However, most of the research does not study the impact of the three dimensions of ESG, respectively. The study concludes the four varied CSR‐EM relationships: positive, negative, mixed (depending on EM type), and no correlation, and suggests that this should be determined by both macro (e.g., political and economic environment) and micro determinants (e.g., industries and governance). Therefore, the CSR‐EM relationship cannot be simply generalized. At present, most studies study CSR as a whole, and some literature uses CSR disclosure and performance to measure CSR respectively. However, distinctions between CSR disclosure and performance, namely CSR decoupling, remain underexplored.Theoretical and Practical ImplicationsThis review synthesizes four key findings and summarizes seven relevant theories from existing literature, thus enriching the theoretical contributions of CSR‐EM research. It underscores the significance of both macro and micro factors on the CSR‐EM relationship, introduces the concept of CSR decoupling, and outlines directions for future studies. The review offers insights for policymakers on CSR‐EM dynamics and suggests strategies for companies to enhance CSR practices and reporting consistency.

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Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors

Velte

2024

Corp Soc Responsibility Env

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The link between corporate social responsibility (CSR) and earnings management represents an attractive empirical research topic in recent years. In view of the heterogeneous research results, the purpose of this structured literature review is to analyze the contextual factors of this complex relationship. We selected 107 quantitative peer‐reviewed archival studies on that topic and explain a possible positive and negative link between CSR and earnings management by the moral licensing hypothesis (principal agent theory) and the moral track hypothesis (stakeholder theory). We focus on firm‐ and country‐related moderator effects as contextual factors. Country‐specific studies are separated in developed (Anglo‐American and Continental European settings) and developing countries (African and Asian settings), code and case law regimes as well as the degree of shareholder protection and legal enforcement. In line with stakeholder theory, we stress that most of the included studies found a negative impact of CSR on earnings management with a focus on CSR performance and accruals‐based earnings management. Other measures, for example, CSR reporting, sub‐pillars of CSR performance, and real earnings management, are inconclusive due to reduced research activity. We do not find any structural changes between developed and developing countries, case and code law regimes, and regarding the strength of shareholder protection and legal enforcement. However, there are clear indications that corporate and country governance strengthens (weakens) the negative (positive) influence of CSR on earnings management. We stress major limitations of prior research and formulate useful recommendations for future research.

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Corporate social responsibility disclosures and earnings management: a bibliometric analysis

Cited by 11 publications

References 112 publications

A humanistic model of corporate social responsibility in e-commerce with high-tech support in the artificial intelligence economy

A humanistic model of corporate social responsibility in e-commerce with high-tech support in the artificial intelligence economy

Trick or treat? A bibliometric literature review of corporate social responsibility and earnings management

Corporate social responsibility (CSR) and earnings management: A structured literature review with a focus on contextual factors

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