Environmental and Social Policy and Earning Persistence

Mahjoub, Lassaad Ben; Halioui, Khamoussi

doi:10.1002/bse.1739

Cited by 39 publications

(52 citation statements)

References 69 publications

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“…In fact, more insight is needed into the way in which auditors and consultants provide this service, and on how it increases the credibility of CSR reporting and maybe the profitability of the companies (Wahba () and Carnevale et al . () look into the effect of CSR on market value) or earnings persistence (Mahjoub & Khamoussi, ). Impact of assurance standards in practice should also be looked into.…”

Section: Discussionmentioning

confidence: 99%

“…The marketing strategies of the Big-4 in this field should be examined and compared to those of the consultants, as well as their different approach to the assurance process and differences in assurance reporting. In fact, more insight is needed into the way in which auditors and consultants provide this service, and on how it increases the credibility of CSR reporting and maybe the profitability of the companies (Wahba (2008) and Carnevale et al (2012) look into the effect of CSR on market value) or earnings persistence (Mahjoub & Khamoussi, 2012). Impact of assurance standards in practice should also be looked into.…”

Section: Discussionmentioning

confidence: 99%

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Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex‐35 Companies

Sierra

Zorio

Benau

2012

Corp Soc Responsibility Env

160

179

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Spain is the world's leading country as regards corporate social responsibility (CSR) reporting (KPMG, 2011). In addition, Spain is taking new initiatives with regard to environmental policy, sustainable development, and stakeholder engagement in accordance with Law 2/2011.This is why we choose Spain as the setting to analyze whether the determinants for external assurance posited by existing literature (industry, size, profitability, leverage) have an impact on the decision of companies to assure their CSR reports. Our study is a pioneer in the sense that it investigates the possible links between the auditor of the annual report and the provider of assurance. The results of this study indicate that assurance of CSR reporting depends on the size, leverage, and profitability of the company. We find that the sustainability assurance market is dominated by the Big‐4 firms, who develop different strategies in this field. Finally, we find that the decision to hire an auditor to perform sustainability assurance sometimes depends on the industry. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

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Section: Discussionmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex‐35 Companies

Sierra

Zorio

Benau

2012

Corp Soc Responsibility Env

160

179

View full text Add to dashboard Cite

show abstract

“…Indeed, a classification can be made into three groups of studies (Kang et al ., ): a small number of papers find a negative relationship (e.g. Wright and Ferris, ), a second group find a positive relationship (Simpson and Kohers, ; Orlitzjy et al ., ; Bird et al ., ; Aragón‐Correa et al ., ) and others have found no association or mixed results (Nelling and Webb, ; Kang et al ., ) or even an effect on earnings persistence (Mahjoub and Khamoussi, ).…”

Section: Literature Review On Voluntary Assurance Of Csr Reportsmentioning

confidence: 99%

Sustainability Development and the Quality of Assurance Reports: Empirical Evidence

2012

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There is a rising trend among companies to publish their sustainability or corporate social responsibility (CSR) reports. Assurance of these reports is a valuable voluntary tool to provide them with higher credibility. Nonetheless, the quality of assurance reports differs in practice and the objective of this paper is to provide evidence in this new area of research. Indeed, we are pioneers in developing an index to measure the quality of assurance reports. We choose the Spanish setting because it is the worldwide leading country as regards CSR reporting (KPMG, 2011; Sierra et al., 2012). We have found evidence on the determinants for CSR reporting posited by existing literature that have an impact on (a) the decision of companies to publish their CSR reports, (b) the decision to assure the CSR report or not and (c) the decision to hire the assurance services from an auditor or a consultant and the subsequent quality of the assurance report. Last but not least, our results from a sample of 161 CSR assurance reports evidence that assurance reports are of fairly acceptable quality, according to the index proposed. Furthermore, the value of the quality index is significantly higher if the assurance services are provided by an auditor (as opposed to a consultant) and if the CSR reporting company is larger. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

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“…According to these perspectives, organisations act as vehicles for coordinating stakeholders and must fulfil a social contract to establish their legitimacy. Signalling hypothesis rooted in agency theory has also been frequently employed to explain managers’ ethical motives (e.g., Mahjoub and Khamoussi ; Hummel and Schlick ; Martínez‐Ferrero et al. ).…”

Section: Theoretical Framework and Previous Studiesmentioning

confidence: 99%

The Effects of Corporate Social Responsibility on Real and Accrual‐based Earnings Management: Evidence from China

Kim

Udawatte

Yin

2018

Australian Accounting Review

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This study examines the relationship between Chinese firms’ corporate social responsibility (CSR) and their earnings management (EM) practices. As China rapidly emerges as one of the largest exporters as well as importers, an understanding of Chinese CSR practices is increasingly important not only to Chinese authorities and firms, but also to international stakeholders. However, Chinese CSR has been largely underestimated in previous studies, and this CSR–EM relationship has never been sufficiently examined with regard to Chinese firms. In addition, this study measures the level of EM using two different methods: accrual‐based EM (AEM) and real activity‐based EM (REM). In general, REM is regarded as more costly but less detectable, while AEM is regarded as less costly but more detectable, owing to the fact that AEM is subject to greater scrutiny from auditors and regulators. The results show that Chinese firms’ enhanced CSR generally decreases their EM practices. On the contrary, state‐controlled firms and firms operating in more institutionally developed regions are more likely to engage in REM, while increasing their CSR activities. These findings provide new evidence that managers in Chinese firms tend to opportunistically adopt CSR practices according to the firm's institutional environment.

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Environmental and Social Policy and Earning Persistence

Cited by 39 publications

References 69 publications

Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex‐35 Companies

Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex‐35 Companies

Sustainability Development and the Quality of Assurance Reports: Empirical Evidence

The Effects of Corporate Social Responsibility on Real and Accrual‐based Earnings Management: Evidence from China

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