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...
| Autori: | ; |
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| Tipo di documento: | Elettronico Articolo |
| Lingua: | Inglese |
| Verificare la disponibilità: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Pubblicazione: |
2011
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| In: |
Journal of business ethics
Anno: 2011, Volume: 104, Fascicolo: 4, Pagine: 461-471 |
| Altre parole chiave: | B
KLD database
B Ethics B Corporate social responsibility B Earnings management B Accruals quality |
| Accesso online: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Riepilogo: | 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 |
| Comprende: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-011-0921-y |
