search query: @indexterm Social responsibility / total: 844
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| Author: | Hong, Y. Andersen, M.L. |
| Title: | The relationship between corporate social responsibility and earnings management: an exploratory study |
| Journal: | Journal of Business Ethics
2011 : DEC III, VOL. 104:4, p. 461-471 |
| Index terms: | business ethics corporate responsibility social responsibility |
| Freeterms: | CSR earnings management accruals quality |
| Language: | eng |
| Abstract: | This article explores the relationship btw. corporate social responsibility (CSR) and earnings management (EM). Using the Kinder Lydenburg and Domini (KLD) data, this study's CSR index includes information from the following issue areas: the community, corporate governance, diversity, the product, employee relations, the environment, and human rights. It is shown 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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