How to cite this paper
AL-Qudah, L., Aburisheh, K., ALshanti, A., Massadeh, D., Hyasat, E & Al-Hawary, S. (2022). Corporate social responsibilities and financial reporting quality: Evidence from Jordanian manufacturing firms.Uncertain Supply Chain Management, 10(4), 1493-1500.
Refrences
Ahmad, M. I., Naeem, M. A., Hasan, M., Arif, M., & Ur Rehman, R. (2019). CSR and financial performance: Evidence from Pakistani Banks. SMART Journal of Business Management Studies, 15(2), 7-12.
Akins, B. (2018). Financial reporting quality and uncertainty about credit risk among ratings agencies. The Accounting Review, 93(4), 1-22.
Al‐Hadi, A., Chatterjee, B., Yaftian, A., Taylor, G., & Monzur Hasan, M. (2019). Corporate social responsibility performance, financial distress and firm life cycle: evidence from Australia. Accounting & Finance, 59(2), 961-989.
Amiram, D., Bozanic, Z., Cox, J. D., Dupont, Q., Karpoff, J. M., & Sloan, R. (2018). Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. Review of Accounting Studies, 23(2), 732-783.
Ashrafi, M., Adams, M., Walker, T., & Magnan, G. (2018). How corporate social responsibility can be integrated into corporate sustainability: a theoretical review of their relationships. International Journal of Sustainable Development & World Ecology, 25(8), 672-682.
Axjonow, A., Ernstberger, J., & Pott, C. (2018). The impact of corporate social responsibility disclosure on corporate reputation: a non-professional stakeholder perspective. Journal of Business Ethics, 151(2), 429-450.
Ballou, B., Chen, P.-C., Grenier, J. H., & Heitger, D. L. (2018). Corporate social responsibility assurance and reporting quality: Evidence from restatements. Journal of Accounting and Public Policy, 37(2), 167-188.
Bastič, M., Mulej, M., & Zore, M. (2020). CSR and Financial Performance–Linked by Innovative Activities. Naše gospodarstvo/Our economy, 66(2), 1-14.
Chae, S.-J., & Ryu, H.-Y. (2018). The relationship between corporate social responsibilities and financial reporting quality: Focusing on distribution & service companies. The Journal of Distribution Science, 16(10), 77-82.
Flammer, C., Hong, B., & Minor, D. (2019). Corporate governance and the rise of integrating corporate social responsibility criteria in executive compensation: Effectiveness and implications for firm outcomes. Strategic Management Journal, 40(7), 1097-1122.
Florou, A., Morricone, S., & Pope, P. F. (2020). Proactive financial reporting enforcement: Audit fees and financial reporting quality effects. The Accounting Review, 95(2), 167-197.
García‐Sánchez, I. M., Gómez‐Miranda, M. E., David, F., & Rodríguez‐Ariza, L. (2019a). Analyst coverage and forecast accuracy when CSR reports improve stakeholder engagement: The Global Reporting Initiative‐International Finance Corporation disclosure strategy. Corporate Social Responsibility and Environmental Management, 26(6), 1392-1406.
García‐Sánchez, I. M., Hussain, N., Martínez‐Ferrero, J., & Ruiz‐Barbadillo, E. (2019b). Impact of disclosure and assurance quality of corporate sustainability reports on access to finance. Corporate Social Responsibility and Environmental Management, 26(4), 832-848.
Gong, G., Xu, S., & Gong, X. (2018). On the value of corporate social responsibility disclosure: An empirical investigation of corporate bond issues in China. Journal of Business Ethics, 150(1), 227-258.
Hasan, I., Kobeissi, N., Liu, L., & Wang, H. (2018). Corporate social responsibility and firm financial performance: The mediating role of productivity. Journal of Business Ethics, 149(3), 671-688.
Hou, T. C. T. (2019). The relationship between corporate social responsibility and sustainable financial performance: Firm‐level evidence from Taiwan. Corporate Social Responsibility and Environmental Management, 26(1), 19-28.
Ifada, L. M., & Ghozali, I. (2020). Corporate Social Responsibility, Normative Pressure and Firm Value: Evidence from Companies Listed on Indonesia Stock Exchange. Paper presented at the Conference on Complex, Intelligent, and Software Intensive Systems.
Isidro, H., Nanda, D., & Wysocki, P. D. (2020). On the relation between financial reporting quality and country attributes: Research challenges and opportunities. The Accounting Review, 95(3), 279-314.
Jordaan, L. A., De Klerk, M., & de Villiers, C. J. (2018). Corporate social responsibility and earnings management of South African companies. South African Journal of Economic and Management Sciences, 21(1), 1-13.
Kim, S.-S., & LEE, J.-H. (2019). Corporate social responsibility and financial reporting quality: Evidence from Korean retail industry. Journal of Distribution Science, 17(6), 33-42.
Lanis, R., & Richardson, G. (2018). Outside directors, corporate social responsibility performance, and corporate tax aggressiveness: An empirical analysis. Journal of Accounting, Auditing & Finance, 33(2), 228-251.
Lee, Y., & Oh, H.-S. (2014). A new sparse variable selection via random-effect model. Journal of Multivariate Analysis, 125, 89-99.
Malik, M. S., & Kanwal, L. (2018). Impact of corporate social responsibility disclosure on financial performance: case study of listed pharmaceutical firms of Pakistan. Journal of Business Ethics, 150(1), 69-78.
Memon, S., Sethar, W., Pitafi, A., & Uddin, W. (2019). Impact of CSR on Financial Performance of Banks: A Case Study. Journal of Accounting and Finance in Emerging Economies, 5(1), 129-140.
Muslu, V., Mutlu, S., Radhakrishnan, S., & Tsang, A. (2019). Corporate social responsibility report narratives and analyst forecast accuracy. Journal of Business Ethics, 154(4), 1119-1142.
Nawaz, M. A., Yousaf, W., Hussain, M. S., & Riaz, M. (2020). Effect of tourism growth on CO2 emissions and economic growth in South Asian countries: A panel GMM approach. Hamdard Islamicus, 43(1), 406-415.
Ngai, E., Law, C. C., Lo, C. W., Poon, J., & Peng, S. (2018). Business sustainability and corporate social responsibility: case studies of three gas operators in China. International Journal of Production Research, 56(1-2), 660-676.
Pistoni, A., Songini, L., & Bavagnoli, F. (2018). Integrated reporting quality: An empirical analysis. Corporate Social Responsibility and Environmental Management, 25(4), 489-507.
Platonova, E., Asutay, M., Dixon, R., & Mohammad, S. (2018). The impact of corporate social responsibility disclosure on financial performance: Evidence from the GCC Islamic banking sector. Journal of Business Ethics, 151(2), 451-471.
Sadiq, M., Othman, Z., & Ooi, C. K. (2019). A study of interaction effects of political influences and earnings management on organisational performance. Asian Economic and Financial Review, 9(5), 642.
Sadiq, M., & Othman, Z. (2017). Earnings manipulations in politically influenced firms. Corporate Ownership & Control, 15(1), 65-71.
Sethi, S. P., Martell, T. F., & Demir, M. (2017). An evaluation of the quality of corporate social responsibility reports by some of the world’s largest financial institutions. Journal of business ethics, 140(4), 787-805.
Shahab, Y., Ntim, C. G., & Ullah, F. (2019). The brighter side of being socially responsible: CSR ratings and financial distress among Chinese state and non-state owned firms. Applied Economics Letters, 26(3), 180-186.
Sinthupundaja, J., Chiadamrong, N., & Kohda, Y. (2019). Internal capabilities, external cooperation and proactive CSR on financial performance. The Service Industries Journal, 39(15-16), 1099-1122.
Sunday, O., Wisdom, O., & Ademola, A. (2020). Financial Reporting Quality and Market Performance of Listed Deposit Money Banks (DMB) in Nigeria (2008-2017). Journal of Economics, Management and Trade, 26(5), 1-10.
Verčič, A. T., & Ćorić, D. S. (2018). The relationship between reputation, employer branding and corporate social responsibility. Public Relations Review, 44(4), 444-452.
Wang, X., Cao, F., & Ye, K. (2018). Mandatory corporate social responsibility (CSR) reporting and financial reporting quality: Evidence from a quasi-natural experiment. Journal of business ethics, 152(1), 253-274.
Zamir, F., & Saeed, A. (2020). Location matters: Impact of geographical proximity to financial centers on corporate social responsibility (CSR) disclosure in emerging economies. Asia Pacific Journal of Management, 37(1), 263-295.
Zandi, G., Sadiq, M., & Mohamad, S. (2019). Big-four auditors and financial reporting quality: evidence from Pakistan. Humanities & Social Sciences Reviews, 7(2), 369-375.
Akins, B. (2018). Financial reporting quality and uncertainty about credit risk among ratings agencies. The Accounting Review, 93(4), 1-22.
Al‐Hadi, A., Chatterjee, B., Yaftian, A., Taylor, G., & Monzur Hasan, M. (2019). Corporate social responsibility performance, financial distress and firm life cycle: evidence from Australia. Accounting & Finance, 59(2), 961-989.
Amiram, D., Bozanic, Z., Cox, J. D., Dupont, Q., Karpoff, J. M., & Sloan, R. (2018). Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. Review of Accounting Studies, 23(2), 732-783.
Ashrafi, M., Adams, M., Walker, T., & Magnan, G. (2018). How corporate social responsibility can be integrated into corporate sustainability: a theoretical review of their relationships. International Journal of Sustainable Development & World Ecology, 25(8), 672-682.
Axjonow, A., Ernstberger, J., & Pott, C. (2018). The impact of corporate social responsibility disclosure on corporate reputation: a non-professional stakeholder perspective. Journal of Business Ethics, 151(2), 429-450.
Ballou, B., Chen, P.-C., Grenier, J. H., & Heitger, D. L. (2018). Corporate social responsibility assurance and reporting quality: Evidence from restatements. Journal of Accounting and Public Policy, 37(2), 167-188.
Bastič, M., Mulej, M., & Zore, M. (2020). CSR and Financial Performance–Linked by Innovative Activities. Naše gospodarstvo/Our economy, 66(2), 1-14.
Chae, S.-J., & Ryu, H.-Y. (2018). The relationship between corporate social responsibilities and financial reporting quality: Focusing on distribution & service companies. The Journal of Distribution Science, 16(10), 77-82.
Flammer, C., Hong, B., & Minor, D. (2019). Corporate governance and the rise of integrating corporate social responsibility criteria in executive compensation: Effectiveness and implications for firm outcomes. Strategic Management Journal, 40(7), 1097-1122.
Florou, A., Morricone, S., & Pope, P. F. (2020). Proactive financial reporting enforcement: Audit fees and financial reporting quality effects. The Accounting Review, 95(2), 167-197.
García‐Sánchez, I. M., Gómez‐Miranda, M. E., David, F., & Rodríguez‐Ariza, L. (2019a). Analyst coverage and forecast accuracy when CSR reports improve stakeholder engagement: The Global Reporting Initiative‐International Finance Corporation disclosure strategy. Corporate Social Responsibility and Environmental Management, 26(6), 1392-1406.
García‐Sánchez, I. M., Hussain, N., Martínez‐Ferrero, J., & Ruiz‐Barbadillo, E. (2019b). Impact of disclosure and assurance quality of corporate sustainability reports on access to finance. Corporate Social Responsibility and Environmental Management, 26(4), 832-848.
Gong, G., Xu, S., & Gong, X. (2018). On the value of corporate social responsibility disclosure: An empirical investigation of corporate bond issues in China. Journal of Business Ethics, 150(1), 227-258.
Hasan, I., Kobeissi, N., Liu, L., & Wang, H. (2018). Corporate social responsibility and firm financial performance: The mediating role of productivity. Journal of Business Ethics, 149(3), 671-688.
Hou, T. C. T. (2019). The relationship between corporate social responsibility and sustainable financial performance: Firm‐level evidence from Taiwan. Corporate Social Responsibility and Environmental Management, 26(1), 19-28.
Ifada, L. M., & Ghozali, I. (2020). Corporate Social Responsibility, Normative Pressure and Firm Value: Evidence from Companies Listed on Indonesia Stock Exchange. Paper presented at the Conference on Complex, Intelligent, and Software Intensive Systems.
Isidro, H., Nanda, D., & Wysocki, P. D. (2020). On the relation between financial reporting quality and country attributes: Research challenges and opportunities. The Accounting Review, 95(3), 279-314.
Jordaan, L. A., De Klerk, M., & de Villiers, C. J. (2018). Corporate social responsibility and earnings management of South African companies. South African Journal of Economic and Management Sciences, 21(1), 1-13.
Kim, S.-S., & LEE, J.-H. (2019). Corporate social responsibility and financial reporting quality: Evidence from Korean retail industry. Journal of Distribution Science, 17(6), 33-42.
Lanis, R., & Richardson, G. (2018). Outside directors, corporate social responsibility performance, and corporate tax aggressiveness: An empirical analysis. Journal of Accounting, Auditing & Finance, 33(2), 228-251.
Lee, Y., & Oh, H.-S. (2014). A new sparse variable selection via random-effect model. Journal of Multivariate Analysis, 125, 89-99.
Malik, M. S., & Kanwal, L. (2018). Impact of corporate social responsibility disclosure on financial performance: case study of listed pharmaceutical firms of Pakistan. Journal of Business Ethics, 150(1), 69-78.
Memon, S., Sethar, W., Pitafi, A., & Uddin, W. (2019). Impact of CSR on Financial Performance of Banks: A Case Study. Journal of Accounting and Finance in Emerging Economies, 5(1), 129-140.
Muslu, V., Mutlu, S., Radhakrishnan, S., & Tsang, A. (2019). Corporate social responsibility report narratives and analyst forecast accuracy. Journal of Business Ethics, 154(4), 1119-1142.
Nawaz, M. A., Yousaf, W., Hussain, M. S., & Riaz, M. (2020). Effect of tourism growth on CO2 emissions and economic growth in South Asian countries: A panel GMM approach. Hamdard Islamicus, 43(1), 406-415.
Ngai, E., Law, C. C., Lo, C. W., Poon, J., & Peng, S. (2018). Business sustainability and corporate social responsibility: case studies of three gas operators in China. International Journal of Production Research, 56(1-2), 660-676.
Pistoni, A., Songini, L., & Bavagnoli, F. (2018). Integrated reporting quality: An empirical analysis. Corporate Social Responsibility and Environmental Management, 25(4), 489-507.
Platonova, E., Asutay, M., Dixon, R., & Mohammad, S. (2018). The impact of corporate social responsibility disclosure on financial performance: Evidence from the GCC Islamic banking sector. Journal of Business Ethics, 151(2), 451-471.
Sadiq, M., Othman, Z., & Ooi, C. K. (2019). A study of interaction effects of political influences and earnings management on organisational performance. Asian Economic and Financial Review, 9(5), 642.
Sadiq, M., & Othman, Z. (2017). Earnings manipulations in politically influenced firms. Corporate Ownership & Control, 15(1), 65-71.
Sethi, S. P., Martell, T. F., & Demir, M. (2017). An evaluation of the quality of corporate social responsibility reports by some of the world’s largest financial institutions. Journal of business ethics, 140(4), 787-805.
Shahab, Y., Ntim, C. G., & Ullah, F. (2019). The brighter side of being socially responsible: CSR ratings and financial distress among Chinese state and non-state owned firms. Applied Economics Letters, 26(3), 180-186.
Sinthupundaja, J., Chiadamrong, N., & Kohda, Y. (2019). Internal capabilities, external cooperation and proactive CSR on financial performance. The Service Industries Journal, 39(15-16), 1099-1122.
Sunday, O., Wisdom, O., & Ademola, A. (2020). Financial Reporting Quality and Market Performance of Listed Deposit Money Banks (DMB) in Nigeria (2008-2017). Journal of Economics, Management and Trade, 26(5), 1-10.
Verčič, A. T., & Ćorić, D. S. (2018). The relationship between reputation, employer branding and corporate social responsibility. Public Relations Review, 44(4), 444-452.
Wang, X., Cao, F., & Ye, K. (2018). Mandatory corporate social responsibility (CSR) reporting and financial reporting quality: Evidence from a quasi-natural experiment. Journal of business ethics, 152(1), 253-274.
Zamir, F., & Saeed, A. (2020). Location matters: Impact of geographical proximity to financial centers on corporate social responsibility (CSR) disclosure in emerging economies. Asia Pacific Journal of Management, 37(1), 263-295.
Zandi, G., Sadiq, M., & Mohamad, S. (2019). Big-four auditors and financial reporting quality: evidence from Pakistan. Humanities & Social Sciences Reviews, 7(2), 369-375.