RT Article
T1 The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study
JF Journal of business ethics
VO 104
IS 4
SP 461
OP 471
A1 Hong, Yongtao
A1 Andersen, Margaret L.
A2 Andersen, Margaret L.
LA English
YR 2011
UL https://ixtheo.de/Record/1785643738
AB 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.
K1 KLD database
K1 Ethics
K1 Earnings management
K1 Corporate Social Responsibility
K1 Accruals quality
DO 10.1007/s10551-011-0921-y