#3126. Corporate social responsibility and operating cash flows management: An examination of credit market incentives

February 2027publication date
Proposal available till 29-05-2025
4 total number of authors per manuscript5500 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Finance;
Accounting;
Business, Management and Accounting (miscellaneous);
Places in the authors’ list:
place 1place 2place 3place 4
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Contract №3126.1 Contract №3126.2 Contract №3126.3 Contract №3126.4
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2 place - free (for sale)
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4 place - free (for sale)

Abstract:
The article examines whether corporate social responsibility firms (CSR firms) manage reported cash flows from operations (CFOs) when they have strong credit market incentives. The results show that CSR companies close to a financial crisis and those with a long-term credit rating close to the investment/non-investment grade cut-off are more likely to overstate their CFOs compared to all other firms.
Keywords:
corporate governance; corporate social responsibility; credit market incentives; operating cash flows management

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