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Table 1 Overview of current literature on the EM-CSR relationship

From: Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis

Authors

Year

Nature of EM-CSR relationship

Sample size (no. of firms / firm-year observations)

Sample Source

Sample period

Sample geographical focus

Prior et al.

2008

+

593 / 1105

SiRi Proâ„¢ database; COMPUSTAT Global Vantage database

2002–2004

International (26 countries)

Chih et al.

2008

+ and – (dependent on type of EM)

1653 / undisclosed

FTSE All-World Developed Index (Global); FTSE4Good Global Index; COMPUSTAT Global Vantage database

1993–2002

International (46 countries)

Gargouri et al.

2010

+

109 / 180

Michael Jantzi Research Associates Canadian Social Investment Database

2004–2005

National (Canada)

Barton et al.

2010

+

1317 / 7902

Kinder, Lydenburg, and Domini; COMPUSTAT Global Vantage database

2003–2008

National (United States)

Kim et al.

2012

+/−

Undisclosed / 18,160

Kinder, Lydenburg, and Domini, COMPUSTAT Global Vantage database

1991–2009

National (United States)

Salewski and Zülch

2014

+

90 / 258

Kirchhoff Consult AG Good Company Ranking

2005–2009

International (Europe; mainly Germany, France, United Kingdom)

Gao and Zang

2015

–

2022 / 10,755

Kinder, Lydenburg, and Domini, COMPUSTAT Global Vantage database

1993–2010

National (United States)