DC FieldValueLanguage
dc.contributor.authorRodosthenous, Maria-
dc.contributor.authorSikalidis, Alexandros-
dc.contributor.authorSneekes, Ada-
dc.contributor.authorGeorgakopoulos, Georgios-
dc.date.accessioned2024-03-03T16:12:04Z-
dc.date.available2024-03-03T16:12:04Z-
dc.date.issued2016-07-01-
dc.identifierscopus-85051305109-
dc.identifier.issn2334-4636-
dc.identifier.urihttps://uniwacris.uniwa.gr/handle/3000/1302-
dc.description.abstractIn this paper the authors examine the relationship between CSR (Corporate Social Responsibility) performance and earning management in the banking industry from 2008 to 2012 having a specific focus on managerial behaviour and its impact on banks’ reputation. They propose that when managers opportunistically engage in CSR, they will also engage in opportunistic earnings management but if they engage in CSR practices because it is the socially ‘right thing to do’ then earnings will better reflect banks’ true economic performance. Finally, they expect that when bank managers recognize the importance of societal trust they use their discretion to regain trust and to rebuild reputation. Their results show that in general, banks that perform high on CSR indicators behave more transparently with regard to the presentation of earnings. Banks that engage in CSR activities to improve their reputation, use managerial discretion to show socially desirable earnings numbers. For banks that value their reputation, pursuing societal trust is more important than the fulfilling of self-interest.en_US
dc.language.isoenen_US
dc.publisherIGI Globalen_US
dc.relation.ispartofInternational Journal of Corporate Finance and Accounting (IJCFA)en_US
dc.subjectAbnormal loan loss provisionsen_US
dc.subjectBanking industryen_US
dc.subjectCorporate social responsibilityen_US
dc.subjectEarnings managementen_US
dc.subjectReputation buildingen_US
dc.subjectReputation valuationen_US
dc.subjectTrusten_US
dc.titleDo bankers use managerial discretion with regard to CSR and earnings management to rebuild their reputation in the aftermath of the financial crisis?en_US
dc.typeArticleen_US
dc.identifier.doi10.4018/IJCFA.2016070102en_US
dc.identifier.scopus2-s2.0-85051305109-
dcterms.accessRights0en_US
dc.relation.deptDepartment of Accounting and Financeen_US
dc.relation.facultySchool of Administrative, Economics and Social Sciencesen_US
dc.relation.volume3en_US
dc.relation.issue2en_US
dc.identifier.spage14en_US
dc.identifier.epage41en_US
dc.collaborationUniversity of West Attica (UNIWA)en_US
dc.subject.fieldSocial Sciencesen_US
dc.journalsSubscriptionen_US
dc.publicationPeer Revieweden_US
dc.countryGreeceen_US
item.cerifentitytypePublications-
item.languageiso639-1en-
item.openairetypeArticle-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.fulltextNo Fulltext-
item.grantfulltextnone-
crisitem.author.deptDepartment of Accounting and Finance-
crisitem.author.facultySchool of Administrative, Economics and Social Sciences-
crisitem.author.orcid0009-0001-5554-5660-
crisitem.author.parentorgSchool of Administrative, Economics and Social Sciences-
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