The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study
In this article, we explore the relationship between corporate social responsibility (CSR) and earnings management (EM). Our CSR index, using KLD data, incorporates information from the following issue areas: the community, corporate governance, diversity, the product, employee relations, the enviro...
| Authors: | ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2011
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| In: |
Journal of business ethics
Year: 2011, Volume: 104, Issue: 4, Pages: 461-471 |
| Further subjects: | B
KLD database
B Ethics B Corporate social responsibility B Earnings management B Accruals quality |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Summary: | In this article, we explore the relationship between corporate social responsibility (CSR) and earnings management (EM). Our CSR index, using KLD data, incorporates information from the following issue areas: the community, corporate governance, diversity, the product, employee relations, the environment, and human rights. Results show that more socially responsible firms have higher quality accruals and less activity-based EM, both of which impact financial reporting quality. |
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| ISSN: | 1573-0697 |
| Contains: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-011-0921-y |