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The first essay examines the association of two forms of ethical principles, i.e., CSR and religion, with the degree of earnings management.Using a large sample of firms domiciled across ten European Union countries for the period between 20, our empirical results show that firms with high CSR scores are less likely to engage in accruals earnings management.The essay seeks to empirically examine corporate acts of ‘organised hypocrisy’, where firms claim to champion ethical issues but simultaneously engage in socially irresponsible behaviour; for example, by not paying their fair share of taxes.
Any remaining seats in the lecture hall are available to other students.
For questions regarding this course, please contact the secretariat: If you have questions regarding the course, please contact Ms Kroon (details above).
A basic knowledge of corporate law, private law and human rights is recommended and is sufficient for participation. The assessment of this course is based on two elements: 1.
Two graded group assignments consisting of a written essay of max. ( Students are instructed to work with their team and address specific questions in connection with the presented topic while referring to and reflecting on relevant sources, all of which is explained in the assignments.
Students will be introduced in the legal framework applicable in CSR issues.
They will receive general knowledge of the principle legal topics regarding CSR, including the influence of corporate codes of conduct, the responsibility of parent companies for their subsidiaries abroad, contractual remedies in the field of CSR and their limits with a view to market regulation.
Our results are robust to using each main component of the CSR pillars, alternative earnings quality metrics, and the instrumental variable (IV) regression method.
Institutional factors, e.g., cultural values and the degree of market liberalization, are also important in determining the link between CSR values, Shariah-compliance, and financial reporting quality.
Proficiency in English both orally and in writing is strongly recommended.
Business decisions impact on all levels of society.