{"id":"https://openalex.org/W4286499431","doi":"https://doi.org/10.1177/0148558x221110672","title":"Can Corporate Social Responsibility Counteract Managers' Incentives to Manage Earnings?","display_name":"Can Corporate Social Responsibility Counteract Managers' Incentives to Manage Earnings?","publication_year":2017,"publication_date":"2017-01-01","ids":{"openalex":"https://openalex.org/W4286499431","doi":"https://doi.org/10.1177/0148558x221110672"},"language":"en","primary_location":{"id":"doi:10.1177/0148558x221110672","doi":"https://doi.org/10.1177/0148558x221110672","is_oa":false,"landing_page_url":"https://doi.org/10.1177/0148558x221110672","pdf_url":null,"source":{"id":"https://openalex.org/S107181468","display_name":"Journal of Accounting Auditing & Finance","issn_l":"0148-558X","issn":["0148-558X","2160-4061"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Auditing &amp; Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.2984083","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5080039284","display_name":"Christopher P. Agoglia","orcid":"https://orcid.org/0000-0003-1933-6228","observed_orcids":["https://orcid.org/0000-0003-1933-6228"]},"institutions":[{"id":"https://openalex.org/I24603500","display_name":"University of Massachusetts Amherst","ror":"https://ror.org/0072zz521","country_code":"US","type":"education","lineage":["https://openalex.org/I24603500"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Christopher P. Agoglia","raw_affiliation_strings":["University of Massachusetts Amherst, USA"],"raw_orcid":"https://orcid.org/0000-0003-1933-6228","affiliations":[{"raw_affiliation_string":"University of Massachusetts Amherst, USA","institution_ids":["https://openalex.org/I24603500"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5076229623","display_name":"Cathy A. Beaudoin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I111236770","display_name":"University of Vermont","ror":"https://ror.org/0155zta11","country_code":"US","type":"education","lineage":["https://openalex.org/I111236770"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Cathy A. Beaudoin","raw_affiliation_strings":["The University of Vermont, Burlington, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Vermont, Burlington, USA","institution_ids":["https://openalex.org/I111236770"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5015160252","display_name":"Stephen G. Kuselias","orcid":"https://orcid.org/0000-0003-0053-7011","observed_orcids":["https://orcid.org/0000-0003-0053-7011"]},"institutions":[{"id":"https://openalex.org/I196272386","display_name":"Providence College","ror":"https://ror.org/00rxpqe74","country_code":"US","type":"education","lineage":["https://openalex.org/I196272386"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Stephen Kuselias","raw_affiliation_strings":["Providence College, RI, USA"],"raw_orcid":"https://orcid.org/0000-0003-0053-7011","affiliations":[{"raw_affiliation_string":"Providence College, RI, USA","institution_ids":["https://openalex.org/I196272386"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5044548147","display_name":"George T. Tsakumis","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I86501945","display_name":"University of Delaware","ror":"https://ror.org/01sbq1a82","country_code":"US","type":"education","lineage":["https://openalex.org/I86501945"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"George T. Tsakumis","raw_affiliation_strings":["University of Delaware, Newark, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Delaware, Newark, USA","institution_ids":["https://openalex.org/I86501945"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5080039284"],"corresponding_institution_ids":["https://openalex.org/I24603500"],"apc_list":{"value":3650,"currency":"USD","value_usd":3650},"apc_paid":null,"fwci":1.7685,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.90588755,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"39","issue":"4","first_page":"1069","last_page":"1089"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9854000210762024,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9854000210762024,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.006500000134110451,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.0034000000450760126,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":1.0},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9860000014305115},{"id":"https://openalex.org/keywords/accruals","display_name":"accruals","score":0.8650000095367432},{"id":"https://openalex.org/keywords/managerial-incentives","display_name":"managerial incentives","score":0.8629999756813049},{"id":"https://openalex.org/keywords/stakeholder-considerations","display_name":"stakeholder considerations","score":0.7620000243186951},{"id":"https://openalex.org/keywords/moderated-mediation","display_name":"moderated mediation","score":0.7749999761581421},{"id":"https://openalex.org/keywords/self-interest","display_name":"self-interest","score":0.5759999752044678},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.37599998712539673},{"id":"https://openalex.org/keywords/csr-commitment","display_name":"CSR commitment","score":0.4059999883174896}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.7785487174987793},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.775469183921814},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7741290330886841},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7369604110717773},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.6795478463172913},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5505318641662598},{"id":"https://openalex.org/C179420905","wikidata":"https://www.wikidata.org/wiki/Q223871","display_name":"Mediation","level":2,"score":0.5411689877510071},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.4590418040752411},{"id":"https://openalex.org/C2778139618","wikidata":"https://www.wikidata.org/wiki/Q13440398","display_name":"Workforce","level":2,"score":0.4171789586544037},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3541411757469177},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.34180110692977905},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.151664137840271},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0933699905872345},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1177/0148558x221110672","doi":"https://doi.org/10.1177/0148558x221110672","is_oa":false,"landing_page_url":"https://doi.org/10.1177/0148558x221110672","pdf_url":null,"source":{"id":"https://openalex.org/S107181468","display_name":"Journal of Accounting Auditing & Finance","issn_l":"0148-558X","issn":["0148-558X","2160-4061"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Auditing &amp; Finance","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.2984083","doi":"https://doi.org/10.2139/ssrn.2984083","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2984083","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.2139/ssrn.2984083","doi":"https://doi.org/10.2139/ssrn.2984083","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2984083","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":45,"referenced_works":["https://openalex.org/W1806457792","https://openalex.org/W1816814424","https://openalex.org/W1849190772","https://openalex.org/W1907498074","https://openalex.org/W1967514315","https://openalex.org/W1968326491","https://openalex.org/W1979370403","https://openalex.org/W1989390098","https://openalex.org/W1992383387","https://openalex.org/W2005657885","https://openalex.org/W2013637770","https://openalex.org/W2015152577","https://openalex.org/W2029656946","https://openalex.org/W2030132146","https://openalex.org/W2038702827","https://openalex.org/W2040816020","https://openalex.org/W2066824355","https://openalex.org/W2069412680","https://openalex.org/W2075757444","https://openalex.org/W2083119185","https://openalex.org/W2083647746","https://openalex.org/W2109828486","https://openalex.org/W2116516269","https://openalex.org/W2118962522","https://openalex.org/W2128264241","https://openalex.org/W2136838186","https://openalex.org/W2147363709","https://openalex.org/W2159396871","https://openalex.org/W2164623173","https://openalex.org/W2164946207","https://openalex.org/W2178398887","https://openalex.org/W2322872268","https://openalex.org/W2567289819","https://openalex.org/W2785018286","https://openalex.org/W2785208630","https://openalex.org/W3121587754","https://openalex.org/W3122389139","https://openalex.org/W3124550632","https://openalex.org/W3124872368","https://openalex.org/W3125677029","https://openalex.org/W3125834252","https://openalex.org/W4229804319","https://openalex.org/W4230336695","https://openalex.org/W4244896381","https://openalex.org/W4249088382"],"related_works":["https://openalex.org/W1566186883","https://openalex.org/W1526741577","https://openalex.org/W2147363709","https://openalex.org/W7055402067","https://openalex.org/W2971145408","https://openalex.org/W4220981486","https://openalex.org/W7161632136","https://openalex.org/W7118351770","https://openalex.org/W4408504376","https://openalex.org/W2896217968"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":2}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2022-07-22T00:00:00"}
