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...

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Bibliographic Details
Authors: Hong, Yongtao (Author) ; Andersen, Margaret L. (Author)
Format: Electronic Article
Language:English
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Published: Springer 2011
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
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Description
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.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-011-0921-y