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Μόνιμο URI για αυτήν τη συλλογήhttps://pyxida.aueb.gr/handle/123456789/34

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Πλοήγηση Διδακτορικές διατριβές ανά Συγγραφέα "Filiou, Anastasia"

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  • Μικρογραφία εικόνας
    Τεκμήριο
    Corporate Social Responsibility's connection with earnings and cost behavior
    (11/29/2018) Filiou, Anastasia; Athens University of Economics and Business, Department of Accounting and Finance; Tzovas, Christos; Karampinis, Nikolaos; Papadaki, Afroditi; Demirakos, Efthimios; Siougle, Georgia; Xevas, Dimosthenis; Ballas, Apostolos
    The aim of this thesis is to explore the interrelations of corporate social responsibility (CSR) with earnings quality and operating costs’ behavior. The first research question of this study examines the corporate social responsibility (CSR) engagement in relation to the earnings quality. Using panel data set methods for a sample of 1.650 European non-financial companies between 2009 and 2015 a positive relationship is documented between earnings management (EM) and corporate social responsibility (CSR). This result can be explained because according to the legitimacy approach, involvement in social responsibility actions may provide legitimacy and credibility to the organization which justifies why firms with low earnings quality may choose to perform corporate social responsibility actions.The second research question of this dissertation investigates the impact of institutional framework, such as regime for investor protection, political framework, cultural framework, economic factors and corporate governance factors on the associations between corporate social responsibility and earnings quality. A data set is constructed with external and internal corporate governance, political, financial, and cultural factors. The factor of investor protection framework followed by the political factors of rule of law and control corruption are the most important categories of institutions that influence the relationship between corporate social responsibility and earnings management. In the final research question the relation of CSR engagement with operating cost stickiness under the effect of corporate governance structures is explored for European firms. After verifying the existence of operating cost stickiness in the sample, it is divided in high involvement CSR and low involvement CSR firms. The empirical findings indicate that operating expenses exhibit cost stickiness (anti-stickiness) in the case of firms with high (low) intensity of CSR activities. It is shown that the high CSR firms exhibit less operating cost stickiness under strong corporate governance mechanisms.