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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 Pro™ 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)