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Corporate-sponsored foundations and earnings management

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  • Petrovits, Christine M.

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  • Petrovits, Christine M., 2006. "Corporate-sponsored foundations and earnings management," Journal of Accounting and Economics, Elsevier, vol. 41(3), pages 335-362, September.
  • Handle: RePEc:eee:jaecon:v:41:y:2006:i:3:p:335-362
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    References listed on IDEAS

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    1. Navarro, Peter, 1988. "Why Do Corporations Give to Charity?," The Journal of Business, University of Chicago Press, vol. 61(1), pages 65-93, January.
    2. Petroni, Kathy Ruby, 1992. "Optimistic reporting in the property- casualty insurance industry," Journal of Accounting and Economics, Elsevier, vol. 15(4), pages 485-508, December.
    3. Degeorge, Francois & Patel, Jayendu & Zeckhauser, Richard, 1999. "Earnings Management to Exceed Thresholds," The Journal of Business, University of Chicago Press, vol. 72(1), pages 1-33, January.
    4. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
    5. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    6. Boatsman, James R. & Gupta, Sanjay, 1996. "Taxes and Corporate Charity: Empirical Evidence from Micro-Level Panel Data," National Tax Journal, National Tax Association, vol. 49(2), pages 193-213, June.
    7. Beaver, William H. & McNichols, Maureen F. & Nelson, Karen K., 2003. "Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry," Journal of Accounting and Economics, Elsevier, vol. 35(3), pages 347-376, August.
    8. Hand, John R. M. & Hughes, Patricia J. & Sefcik, Stephan E., 1990. "Insubstance defeasances : Security Price Reactions and Motivations," Journal of Accounting and Economics, Elsevier, vol. 13(1), pages 47-89, May.
    9. Cindy Durtschi & Peter Easton, 2005. "Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto," Journal of Accounting Research, Wiley Blackwell, vol. 43(4), pages 557-592, September.
    10. repec:bla:joares:v:37:y:1999:i:2:p:387-413 is not listed on IDEAS
    11. Graham, John R., 1996. "Proxies for the corporate marginal tax rate," Journal of Financial Economics, Elsevier, vol. 42(2), pages 187-221, October.
    12. McNichols, Maureen F., 2000. "Research design issues in earnings management studies," Journal of Accounting and Public Policy, Elsevier, vol. 19(4-5), pages 313-345.
    13. Clotfelter, Charles T., 1985. "Federal Tax Policy and Charitable Giving," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226110486, December.
    14. Boatsman, James R. & Gupta, Sanjay, 1996. "Taxes and Corporate Charity: Empirical Evidence from Micro Level Panel Data," National Tax Journal, National Tax Association, vol. 49(2), pages 193, June.
    15. Boatsman, James R. & Gupta, Sanjay, 1996. "Taxes and Corporate Charity: Empirical Evidence From Micro Level Panel Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(2), pages 193-193, June.
    16. repec:bla:joares:v:29:y:1991:i:2:p:193-228 is not listed on IDEAS
    17. Orace Johnson, 1966. "Corporate Philanthropy: An Analysis of Corporate Contributions," The Journal of Business, University of Chicago Press, vol. 39, pages 489-489.
    18. Graham, John R., 1996. "Debt and the marginal tax rate," Journal of Financial Economics, Elsevier, vol. 41(1), pages 41-73, May.
    19. Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1.
    20. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
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    Cited by:

    1. Bona-Sánchez, Carolina & Pérez-Alemán, Jerónimo & Santana-Martin, Domingo J., 2017. "Sustainability disclosure, dominant owners and earnings informativeness," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 625-639.
    2. repec:kap:rqfnac:v:49:y:2017:i:3:d:10.1007_s11156-016-0607-8 is not listed on IDEAS
    3. repec:eee:accfor:v:38:y:2014:i:3:p:155-169 is not listed on IDEAS
    4. repec:oup:oxford:v:33:y:2017:i:2:p:278-316. is not listed on IDEAS
    5. repec:kap:jbuset:v:148:y:2018:i:3:d:10.1007_s10551-015-2981-x is not listed on IDEAS
    6. Bhandari, Avishek & Javakhadze, David, 2017. "Corporate social responsibility and capital allocation efficiency," Journal of Corporate Finance, Elsevier, vol. 43(C), pages 354-377.
    7. Olivier Vidal, 2011. "De l'importance des seuils en comptabilité," Post-Print hal-00650591, HAL.
    8. Alan Muller & Gail Whiteman, 2016. "Corporate Philanthropic Responses to Emergent Human Needs: The Role of Organizational Attention Focus," Journal of Business Ethics, Springer, vol. 137(2), pages 299-314, August.
    9. Jennifer Martínez-Ferrero & Isabel Gallego-Álvarez & Isabel María García-Sánchez, 2015. "A Bidirectional Analysis of Earnings Management and Corporate Social Responsibility: The Moderating Effect of Stakeholder and Investor Protection," Australian Accounting Review, CPA Australia, vol. 25(4), pages 359-371, December.
    10. Kim, Yongtae & Li, Haidan & Li, Siqi, 2014. "Corporate social responsibility and stock price crash risk," Journal of Banking & Finance, Elsevier, vol. 43(C), pages 1-13.
    11. Dongyoung Lee, 2017. "Corporate Social Responsibility and Management Forecast Accuracy," Journal of Business Ethics, Springer, vol. 140(2), pages 353-367, January.
    12. Liu, Xiaoding, 2016. "Corruption culture and corporate misconduct," Journal of Financial Economics, Elsevier, vol. 122(2), pages 307-327.
    13. repec:eco:journ1:2017-05-16 is not listed on IDEAS
    14. Cowan, Adrian & Huang, Chia-Hsing & Padmanabhan, Prasad, 2016. "Why do some US manufacturing and service firms with international operations choose to give internationally whereas others opt to give only in the United States?," International Business Review, Elsevier, vol. 25(1), pages 408-418.
    15. Hao Liang & Luc Renneboog, 2017. "Corporate donations and shareholder value," Oxford Review of Economic Policy, Oxford University Press, vol. 33(2), pages 278-316.
    16. Gao, Lei & Zhang, Joseph H., 2015. "Firms’ earnings smoothing, corporate social responsibility, and valuation," Journal of Corporate Finance, Elsevier, vol. 32(C), pages 108-127.
    17. Olivier Vidal, 2011. "De l'importance des seuils en comptabilité," Post-Print hal-00594834, HAL.
    18. repec:eee:spacre:v:16:y:2013:i:1:p:32-45 is not listed on IDEAS
    19. Cuili Qian & Xinzi Gao & Albert Tsang, 2015. "Corporate Philanthropy, Ownership Type, and Financial Transparency," Journal of Business Ethics, Springer, vol. 130(4), pages 851-867, September.
    20. repec:kap:jfsres:v:51:y:2017:i:2:d:10.1007_s10693-016-0263-0 is not listed on IDEAS
    21. Yongtao Hong & Margaret Andersen, 2011. "The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study," Journal of Business Ethics, Springer, vol. 104(4), pages 461-471, December.
    22. Ho, Simon S.M. & Li, Annie Yuansha & Tam, Kinsun & Tong, Jamie Y., 2016. "Ethical image, corporate social responsibility, and R&D valuation," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 335-348.

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