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Tekijä:Hong, Y.
Andersen, M.L.
Otsikko:The relationship between corporate social responsibility and earnings management: an exploratory study
Lehti:Journal of Business Ethics
2011 : DEC III, VOL. 104:4, p. 461-471
Asiasana:business ethics
corporate responsibility
social responsibility
Vapaa asiasana:CSR
earnings management
accruals quality
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 274874
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