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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Autori: Hong, Yongtao (Autore) ; Andersen, Margaret L. (Autore)
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
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)