{"id":"https://openalex.org/W4403084635","doi":"https://doi.org/10.1504/ijbge.2024.141809","title":"Corporate social responsibility and stock price crash risk: the mediating effect of accounting conservatism","display_name":"Corporate social responsibility and stock price crash risk: the mediating effect of accounting conservatism","publication_year":2024,"publication_date":"2024-01-01","ids":{"openalex":"https://openalex.org/W4403084635","doi":"https://doi.org/10.1504/ijbge.2024.141809"},"language":"en","primary_location":{"id":"doi:10.1504/ijbge.2024.141809","doi":"https://doi.org/10.1504/ijbge.2024.141809","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijbge.2024.141809","pdf_url":null,"source":{"id":"https://openalex.org/S85792242","display_name":"International Journal of Business Governance and Ethics","issn_l":"1477-9048","issn":["1477-9048","1741-802X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business Governance and Ethics","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Emna Brahem","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I40434647","display_name":"Universit\u00e9 Paris Nanterre","ror":"https://ror.org/013bkhk48","country_code":"FR","type":"education","lineage":["https://openalex.org/I40434647"]},{"id":"https://openalex.org/I4387155002","display_name":"Centre d'\u00e9tudes et de recherches sur les organisations et la strat\u00e9gie","ror":"https://ror.org/035m4wz05","country_code":"FR","type":"facility","lineage":["https://openalex.org/I40434647","https://openalex.org/I4387155002"]},{"id":"https://openalex.org/I8636806","display_name":"University of Sousse","ror":"https://ror.org/00dmpgj58","country_code":"TN","type":"education","lineage":["https://openalex.org/I8636806"]}],"countries":["FR","TN"],"is_corresponding":false,"raw_author_name":"Emna Brahem","raw_affiliation_strings":["Centre d' Etudes et de Recherches sur les Organisations et la Strat\u00e9gie CEROS, Universit\u00e9 Paris Nanterre, France; LAMIDED, Universit\u00e9 de Sousse, ISG de Sousse, Tunisia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre d' Etudes et de Recherches sur les Organisations et la Strat\u00e9gie CEROS, Universit\u00e9 Paris Nanterre, France; LAMIDED, Universit\u00e9 de Sousse, ISG de Sousse, Tunisia","institution_ids":["https://openalex.org/I40434647","https://openalex.org/I4387155002","https://openalex.org/I8636806"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5033131826","display_name":"Florence Depoers","orcid":"https://orcid.org/0000-0001-9715-4548","observed_orcids":["https://orcid.org/0000-0001-9715-4548"]},"institutions":[{"id":"https://openalex.org/I40434647","display_name":"Universit\u00e9 Paris Nanterre","ror":"https://ror.org/013bkhk48","country_code":"FR","type":"education","lineage":["https://openalex.org/I40434647"]},{"id":"https://openalex.org/I4387155002","display_name":"Centre d'\u00e9tudes et de recherches sur les organisations et la strat\u00e9gie","ror":"https://ror.org/035m4wz05","country_code":"FR","type":"facility","lineage":["https://openalex.org/I40434647","https://openalex.org/I4387155002"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Florence Depoers","raw_affiliation_strings":["Centre d' Etudes et de Recherches sur les Organisations et la Strat\u00e9gie CEROS, Universit\u00e9 Paris Nanterre, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre d' Etudes et de Recherches sur les Organisations et la Strat\u00e9gie CEROS, Universit\u00e9 Paris Nanterre, France","institution_ids":["https://openalex.org/I40434647","https://openalex.org/I4387155002"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5090335709","display_name":"Faten Lakhal","orcid":"https://orcid.org/0000-0002-1010-073X","observed_orcids":["https://orcid.org/0000-0002-1010-073X","https://orcid.org/0000-0002-1337-1658"]},"institutions":[{"id":"https://openalex.org/I2800365227","display_name":"Paris-Est Sup","ror":"https://ror.org/0268ecp52","country_code":"FR","type":"education","lineage":["https://openalex.org/I2800365227"]},{"id":"https://openalex.org/I4210121459","display_name":"P\u00f4le L\u00e9onard de Vinci","ror":"https://ror.org/02setav13","country_code":"FR","type":"education","lineage":["https://openalex.org/I4210121459"]},{"id":"https://openalex.org/I4405278519","display_name":"P\u00f4le de recherche et d'enseignement sup\u00e9rieur Universit\u00e9 Paris-Est","ror":"https://ror.org/005hkz789","country_code":"FR","type":"education","lineage":["https://openalex.org/I2800365227","https://openalex.org/I4405278519"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Faten Lakhal","raw_affiliation_strings":["L\u00e9onard de Vinci P\u00f4le Universitaire, Research Centre, 92916 Paris La D\u00e9fense, France; IRG, Universit\u00e9 Paris-Est., France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"L\u00e9onard de Vinci P\u00f4le Universitaire, Research Centre, 92916 Paris La D\u00e9fense, France; IRG, Universit\u00e9 Paris-Est., France","institution_ids":["https://openalex.org/I2800365227","https://openalex.org/I4210121459","https://openalex.org/I4405278519"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5021394886","display_name":"Assil Guizani","orcid":"https://orcid.org/0009-0007-5018-4003","observed_orcids":["https://orcid.org/0009-0007-5018-4003"]},"institutions":[{"id":"https://openalex.org/I4405260284","display_name":"EDC Paris Business School","ror":"https://ror.org/03h2b9f40","country_code":"FR","type":"education","lineage":["https://openalex.org/I4405260284"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Assil Guizani","raw_affiliation_strings":["EDC Paris Business School, OCRE Research Lab, Paris, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"EDC Paris Business School, OCRE Research Lab, Paris, France","institution_ids":["https://openalex.org/I4405260284"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":7,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.2137,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.54893985,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"18","issue":"6","first_page":"651","last_page":"677"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.875,"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"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.875,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.10350000113248825,"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":0.010599999688565731,"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/stock-price-crash-risk","display_name":"stock price crash risk","score":0.9950000047683716},{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":0.9980000257492065},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.9710000157356262},{"id":"https://openalex.org/keywords/french-listed-firms","display_name":"French listed companies","score":0.7570000290870667},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7919999957084656},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.6779999732971191},{"id":"https://openalex.org/keywords/stakeholder-expectations","display_name":"stakeholder expectations","score":0.6690000295639038}],"concepts":[{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.6457321047782898},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6171163320541382},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6126333475112915},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.5394312739372253},{"id":"https://openalex.org/C2988984586","wikidata":"https://www.wikidata.org/wiki/Q1020013","display_name":"Stock price","level":3,"score":0.5246134996414185},{"id":"https://openalex.org/C183469790","wikidata":"https://www.wikidata.org/wiki/Q333501","display_name":"Crash","level":2,"score":0.4187222123146057},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.14307740330696106},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.1134677529335022},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0705021321773529},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C143724316","wikidata":"https://www.wikidata.org/wiki/Q312468","display_name":"Series (stratigraphy)","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1504/ijbge.2024.141809","doi":"https://doi.org/10.1504/ijbge.2024.141809","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijbge.2024.141809","pdf_url":null,"source":{"id":"https://openalex.org/S85792242","display_name":"International Journal of Business Governance and Ethics","issn_l":"1477-9048","issn":["1477-9048","1741-802X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business Governance and Ethics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ids:ijbget:v:18:y:2024:i:6:p:651-677","doi":null,"is_oa":false,"landing_page_url":"http://www.inderscience.com/link.php?id=141809","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2161215497","https://openalex.org/W7111132780","https://openalex.org/W4220853707","https://openalex.org/W2965188273","https://openalex.org/W3208597169","https://openalex.org/W3005340662","https://openalex.org/W4383378150","https://openalex.org/W4394614024","https://openalex.org/W4389795363","https://openalex.org/W4407799040"],"abstract_inverted_index":{"The":[0,65],"purpose":[1],"of":[2,10,37],"this":[3,26],"paper":[4],"is":[5,28,72,132],"to":[6,44,90,97,153],"investigate":[7],"the":[8,16,41,46,62,105,117,151],"effect":[9,27],"corporate":[11,160],"social":[12],"responsibility":[13],"(CSR)":[14],"on":[15,34,52],"firm-specific":[17],"stock":[18,76,106,118,139],"price":[19,77,107,119,140],"crash":[20,78,108,120,141],"risk.":[21,79,109,142],"It":[22],"also":[23],"examines":[24],"how":[25],"driven":[29],"through":[30,135],"accounting":[31,124,130],"conservatism.":[32,125],"Based":[33],"a":[35,133,158],"sample":[36],"French-listed":[38],"firms":[39,86],"from":[40],"period":[42],"2007":[43],"2016,":[45],"authors":[47],"use":[48],"GLS":[49],"regression":[50],"models":[51],"panel":[53],"data":[54],"estimated":[55],"with":[56,75,99],"robust":[57],"standard":[58],"errors,":[59],"clustered":[60],"at":[61],"firm":[63],"level.":[64],"results":[66,144],"show":[67],"that":[68,83,113,129],"firms'":[69],"CSR":[70,114,137,155],"performance":[71,96],"negatively":[73],"associated":[74],"These":[80],"findings":[81],"suggest":[82],"socially":[84],"responsible":[85],"are":[87],"less":[88],"likely":[89],"hide":[91],"bad":[92],"news":[93],"and":[94],"poor":[95],"comply":[98],"stakeholders'":[100],"ethical":[101],"expectations,":[102],"which":[103,136],"reduces":[104],"Furthermore,":[110],"we":[111],"find":[112],"indirectly":[115],"decreases":[116,138],"risk":[121],"by":[122],"enhancing":[123],"This":[126],"result":[127],"suggests":[128],"conservatism":[131],"channel":[134],"Our":[143],"provide":[145],"practical":[146],"implications":[147],"for":[148],"policymakers":[149],"about":[150],"necessity":[152],"increase":[154],"activities":[156],"as":[157],"good":[159],"governance":[161],"device.":[162]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-10-03T00:00:00"}